2006 (1) TMI 350

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....ate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The Revenue is aggrieved with Order-in-Appeal No. 10/2003-Cus., dated 14-1-2003. The assessees are manufacturers of paper. They are using parts of Paper Making Machinery and claim the benefit of Notification No. 156/86-Cus., dated 1-3-1986. The parts of Paper Making Machinery fall under Heading No. 84.39 and they are spe....

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.... the impugned order because of the specific remark made by the Commissioner on the Deputy Commissioner in not following the Tribunal Ruling. 2. The learned SDR defended the ground made out and contend that the item is a blade and blades are required to be classified under specific Heading No. 8211.94 and as the said Heading is not mentioned in the Notification, the benefit of the Notificat....

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....ncluded doctor blades, which were classified under Heading 8439.99 and benefit of the Notification was extended. He also cited the judgment rendered in the case of Design Classics Exports (P) Ltd. v. CC, Chennai reported in 2004 (172) E.L.T. 423 (Tri. - Chennai), which held that the Doctrine of unjust enrichment is not applicable on imported capital goods. A similar view was expressed in the case ....