2005 (8) TMI 435

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....pellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 674/2002-C.E., dated 31-10-2002. The first question that arises for consideration is as to whether the assessee is eligible for the benefit of Notification No. 38/97-C.E. , dated 27-6-1997 with regard to the Pumps for liquids. The second question is as to w....

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....enged. The department's view that the items are required to be classified under Chapter 73 or 40 in terms of Note 1(g) of Section XVI and Note 2 of Section XV and Section XVII of Schedule to C.E. Tariff Act is not correct. He submits that all the spares are used as Parts of Pumps for Liquids and it cannot be classified under different headings and under chapters as held by the Commissioner (Appeal....