2005 (9) TMI 369

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....spondent. [Order per : Jyoti Balasundaram, Vice-President]. - The importers claim for classification of goods declared as "Top entering Epoxy Coated Agitator made of Carbon Steel" imported under Bill of Entry dated 8-2-1994 under Customs Tariff Heading 8421.21 read with the benefit of exemption from duty in terms of Notification No. 59/87 has been rejected by the authorities below on the ground ....

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....s decision in the case of Collector of Customs, Madras v. Mcdowell Co. Ltd. [1997 (94) E.L.T. 215 (Tribunal)] wherein the benefit of exemption vide serial No. 50 of the table to the same notification was extended to Agitator system classifiable under Customs Tariff Heading 8429.82, on the ground that the "expression" 'and machinery used for production of a commodity' occurs after a semi-colon whic....