2004 (8) TMI 451

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....ate, for the Appellant. Shri Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants had claimed the classification of the following goods under Central Excise Tariff Schedule heading 8479.00 : (i)      Capsule Filling Machine. (ii)     Automatic Capsule loading machine. (iii)   Veterinary Capsule....

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....g own function & are correctly classified under 8479.00. (iv)   Automatic loading machine is used for loading the empty capsules on to the filling machines. They in this appeal are admitting the classification of filling machine under 8422.90 & are only disputing the classification of loading machines under 8422.90 only on the grounds that loading & unloading machine cannot under t....

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....ective only. Appeal is therefore to be partially allowed as regards re-quantification of demands. 4. Appeal nos. 849/99, 850/99, 851/99, 852/99 of same assessee has the following additional items- (i)      Interchangeable Section for filling machine, loading machine & veterinary capital made (ii)     Tablet filling attachment to capsule fi....