2006 (5) TMI 219

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.... SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The appellant is a manufacturer of Master Batches. They imported one set of "Scientific Filter Test Unit" with gear pump and Extruder in Jan' 03. Classification of the item for duty purpose was claimed under Heading No. 9026.8 (sic). Customs Authorities did not agree and cla....

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....ufacture of Master Batch. It is seen that plastic material is extruded through the filter test machine. It is very clear from this that the material tested/measured is not gas or liquid. The Technical Literature of the original supplier states the following about the test machine : "The filter test machines utilizes a fine mesh filter pack with mesh opening of typically 5 to 15 microns dependin....

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....ersion type LFT 44-GP has two pressure and melt temperature sensors. Here the first sensor is placed just before the inlet to the Gear Pump and it is connected to the extruder drive, to ensure that it deliver a very constant pressure to the pumps. The Gear Pump, which has on infinite variable speed drive, will run at a preset constant speed during the full test, ensuring that a constant flow of po....