2005 (12) TMI 311

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....ondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by the Commissioner (Appeals) revenue has challenged the same. We have heard the learned SDR and gone through the impugned order. For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals) order : "I have carefully gone through the grounds of appeal, the impugned....

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....had ordered that the goods were to be assessed by treating the Spare separately and not along with machine on the only ground that he had not come across any practice in the ordinary course of trade to supply, compulsorily, new spare parts along with the second hand machinery. In this regard, I find that the Accessories (Condition) Rules, 1966 issued vide Notification. No. I8-CUS., dated 23-1-1963....