2004 (7) TMI 565

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....S.S. Sekhon, Member (T)]. -  Heard the ld. DR. The appellants being not represented. The registry placed a letter from Shri Paresh M. Dave, Advocate officer intimating that Shri Paresh Dave is held up in a case of his close friend fixed in Ahmedabad Session Court on 29-7-2004 and he has to attend that hearing and requested for an adjournment. 2. From the records, it is found, there is ....

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.... a machine in CKD form falling under Heading 8448.90. (b) The appellants were earlier claiming the very said entities and describing the various parts separately and pricing each part separately on the invoice and based on that the Commissioner had held the entities to be clearance of parts and classifying the same under 8448.90 vide his order 569/98. The present case also the same order is ....