2008 (9) TMI 650

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....Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner (Appeals) No. CC (A)/58/ACU/D-l/2005 dated 28-1-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a)     The appellant imported "Optium Systems CRT Coating System" and cleared by filing Bill ....

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.... received from the jurisdictional Central Excise authority related to use of the machinery only and did not indicate the use of documents subsequently imported and accordingly confirmed duty. 4. Commissioner (Appeals) has upheld the order of the original authority. 5. Learned Advocate for the appellant submits that the documents having been treated as part and parcel of the machine....

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....carefully considered the submissions. The documents containing manuals, instructions, drawings relating to the functioning of the machine imported earlier cannot be treated as goods and, therefore, the classification of the same under Heading 49 is ruled out. This is not a case of disputed classification of the documents whether under 8475 or under 49. It is a question of valuation of the machiner....