2005 (10) TMI 358

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.... the Appellant. Shri Pramod Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein cleared goods namely, Spare Parts along with Rural Automatic Exchange on payment of duty of 15% and M.P. Printers along with RAX System fixed on RAX machine on payment of duty of 15%, but the Department had rejected the benefit of Notification No. 73/90-C.E.....

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....re the Commissioner, who vide the impugned order, accepted the contention of the Revenue that the printer was not an integral part of RAX system as specified in the Notification but an accessory of telephone RAX and therefore classifiable under heading 85.48 attracting duty at higher rate. Hence this appeal filed by the appellants. 2. We have heard both sides. The appellants submit before ....