2006 (7) TMI 507

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.... R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants filed classification list for the period 1996-97, classifying the following items together as a "Water Treatment Plant" under sub-heading 8421.01. (1)     Upflow cation Modules (Sl. Nos. 38 to 48) (2)     Anion Modules SBA and WBA (Sl. Nos. 49 to 62)....

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.... Commissioner classified the items mentioned at Sl. Nos. 1, 2, 3, 7, 8, 9 and 10 as a "Water Treatment Plant" under the above tariff entry and classified the rest of the items (Sl. Nos. 4, 5, 6, 11 and 12) as parts of Water Treatment Plant under sub-heading 8421.90. Aggrieved by the classification as parts of water treatment plant, attracting higher rate of duty, the assessee preferred an appeal t....

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....this appeal in relation to user of the items have not been disputed by the Department, though ld. SDR has endeavoured to justify the impugned order. After considering the submissions made by both sides, we are of the view that it is not correct to single out the above items in the process of classification of the goods presented. Apparently, removal of carbon dioxide from water in this case is an ....