2005 (9) TMI 346

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....ri M.V. Raman, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is Revenue's Appeal against Order-in-Appeal No. 34/98, dated 14-9-98 passed by the Commissioner of Central Excise (Appeals), Chennai. 2. The respondents are the manufacturers of Alleviator and Airlift, excisable items. They claimed classification of the above goods under Chapter headin....

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....n the cement plant. In these circumstances, he classified the goods under heading 8479.00 as machinery or parts having individual or specific function not elsewhere specified. The Revenue appealed to the Commissioner (Appeals) for classifying the goods under heading 84.31 of the CETA. Heading 8431.00 deals with parts suitable for use solely or principally with the machinery of headings 8425 to 843....