2004 (6) TMI 402

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....t. Shri A.K. Saxena, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides, and considering the matter, it is found that : (a)        the issue is classification of a machine which is being manufactured and cleared by the appellants, has been classified by the Commissioner (Appeals) under Heading 84.23, while ....

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....t conveyor or screw type mechanism. The required weights are placed in the weight pan provided with a door, and set in the beginning. When the set weight is reached, the flaps completely close. The operator removes the filled sack and another cycle begins when the new sack is clamped. The electrical/electronic system ensures that the materials is not discharged until the sack is perfectly clamped.....