2005 (10) TMI 301

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....llant. Shri V.J. Sankaram, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The Revenue is aggrieved with the OIA No. 15/2005, dated 31-1-2005 and has prayed for stay of the impugned order. The department has proceeded to classify Water Well Drilling Rigs mounted on chassis of motor vehicles under Chapter Sub-heading 8705.00 and demanded differential dut....

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....mits that the finding is not correct and the Apex Court ruling clearly applies to the facts of the case while the learned Counsel relies on the evidence on record to show that the classification adopted by the Commissioner (Appeals) is correct and should be accepted. 3. On a careful consideration, we notice that the entire evidence, for the purpose of correct classification, can be seen on....