2006 (2) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants have two units, one at Viralimalai (appellant-unit) and the other at Guduvancherry. The Guduvancherry unit manufactures Power Steering Pump (classified by them under Heading 8413.80) and supplies the same to the appellant-unit and the latter includes the pump along with three other items manufact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med the demand of duty raised on the Viralimalai Unit (appellants). Hence this appeal. 2. It is submitted by ld. Counsel for the appellants that they were clearing the same goods on payment of duty as applicable to SH 8708.00, to private customers during the relevant period and that the department did not contest such classification of the goods. It is submitted that, admittedly, the pump ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....late authority is not apparently consistent with the fact that Power Steering Pumps received by the appellant-unit from their sister unit and cleared to private customers were classified by them under SH 8708.00 for the purpose of payment of duty and that such classification was not disputed by the department. It is not in dispute that Power Steering Kit cleared by the appellants were a part of mo....