2004 (11) TMI 407

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....t. Shri C. Mani, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. Ld. Counsel for the appellants has submitted that the issue arising in this....

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....ding 28.11). The assessee has contested this demand by classifying the goods under Heading 84.22 in terms of Note 2(b) to Section XVI of the CETA Schedule. In the case cited by ld. Counsel, we find, an identical issue arose before the Tribunal. The operative part of the order in the cited case reads as under :- "We heard learned Counsel for the assessee as well as learned Departmental Represent....

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.... 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to t....