2006 (10) TMI 335

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...., for the Respondent. [Order per : M. Veeraiyan, Member (T).] - Heard both sides. Admittedly, the appellants manufactured palm oil mill machineries and the main function of the machineries as given by the appellants is extraction of the oil from the palm. During the main function, several functions, like, baking the fruit, loosening the fruit , sterilization, separation of seeds, churning to se....

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....riff Heading 8437 and the functions of the machineries in dispute, as furnished by the appellants, it is clear that tariff Heading 8437 is not appropriate and therefore, the decision of the original authority and the Commissioner (Appeals) in holding the classification of the impugned product under tariff Heading 8479 is in order. 4. At this stage, ld. Advocate for the appellants submits tha....