2004 (8) TMI 586

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.... Appellant. Shri R. Viswanathan, Manager, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue had filed an appeal before CCE (Appeals), on the grounds - (a)     The function of the column is of distillation/rectification/ absorption. These functions have been categorically mentioned against chapter Heading No. 8419 whereas the chapter Heading 8479 c....

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....riately be classifiable under Chapter sub-heading 8419.00 as parts as the functions carried out by these "Columns" are mentioned against the goods falling under this chapter heading. Heading 8479 covers machines and mechanical appliances having individual functions not specified or included elsewhere in this chapter which is not the case here as the functions of these "Columns" are specified in ch....

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....d M/s. Udhe India Ltd., a leading Engineering House in the country, and on finding that the entity was used mainly in chemical industry for distillation and used for separation of liquids and even M/s. B.P.C.L. (another Public Sector Company) called it as 'column', therefore it was found as independent equipment and were not parts of goods under Chapter 84.79 and Department has accepted these fact....