2004 (6) TMI 363

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.... S. Murugappan and Ms. Prameela Viswanathan, Advocates, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  This appeal of the Revenue involves a classification dispute. It is against an order of the Commissioner (Appeals) classifying a few machines manufactured and cleared by the assessee to textile mills during 1990-91. Ld. Commissioner (Appeals) classified all the ma....

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....lassified under Chapter Heading 8448.00 is not correct since the above machinery are used for mounting card clothing on carding cylinder and merit classification only under 8479.00 as per HSN explanatory note explained above." 2. All the machines referred to in the impugned order are found to be mounting machines, each of which is used to mount new part/component (replacing old, worn-out p....

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....any of the machines covered by Headings 84.44 to 84.47 is associated. It is further submitted that the HSN Notes on Heading 84.79 classified the machine in question squarely under the said Heading. The DR refers to Item No. 13 (machines for mounting card clothing on carding cylinders) under Part III (Miscellaneous machinery) of HSN Notes on Heading 84.79. Ld. Counsel for the respondents submits th....

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....in classification of goods under the Central Excise and Customs Tariffs. The Heading 84.48 does not specifically cover the machine in question. On the other hand, Heading 84.79 specifically covers it as per the HSN notes. Hence, according to ld. DR, the machine can only be classified under Heading 84.79. 4. We have given careful consideration to the submissions. We note that the machine in....