2004 (4) TMI 403

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....he Appellant. Shri R.J. Parekh, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The main appeal is filed by Revenue against the order of the Commissioner (Appeals). 2. The issue pertains to classification of the goods stated below : (i)         Glass Lubrication Unit (ii)       Feed....

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....held that the goods are classifiable under 8428.00 for the following reasons. -           Chartered Engineer Certificate that the said goods are machines on their own, each having a prime mover of its own. -           Note 5 of Section XVI of Central Excise Tariff Act, 1985 indicates that for ....

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....ping, pneumatic and electrical system etc. which indicates the goods are only 'Parts' classifiable under 84.31. 6. The ld. SDR strongly supported the Revenues contention. The respondent is represented by ld. Advocate R.J. Parekh. 7. Heard both sides. 8. In the impugned order the Commissioner says that he has perused the drawings, purchase orders, invoices of the disputed pr....

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....ch of the machines, the parts it consists and the use it is put to. The Revenue does not even refer to the certificates though they are aware that the Commissioner relied on the certificate while concluding that the subject goods are machines.  The ld. Advocate for the respondents relied on the decision of Karnataka High Court [1986 (25) E.L.T. 660] where a Division Bench of the Court held th....