2005 (9) TMI 446

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..... Kumarasamy, Consultant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  These appeals filed by the Revenue against Order-in-Appeal Nos. 46 & 47/98, dated 28-9-1998. 2. The respondents imported certain machinery and claimed the benefit of Notification No. 11/97-Cus., dated 1-3-97. The Commissioner (Appeals) gave partial relief to the respondents as the original....

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....mpts parts of stitching machine from payment of duty. In our view the Commissioner (Appeals) has rightly granted the benefit of the exemption to needles meant for stitching machines. The Revenue is not able to convince us that needles are not parts of the stitching machine. In these circumstances we reject the Revenue's contention on this point. As regards, "Fabric washer and Fabric dryer", origin....