2008 (7) TMI 786

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....e Appellant. Ms. Anagha Gavade, Advocate, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the revenue against Order-in-Appeal No. RJB/M-III/145/2003 dated 22-4-2003. 2. The relevant fact that arises for consideration is that the respondent herein are manufacturers of circular looms and classified the same under Section 8446. They are also ma....

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....t as parts, would get classified under CSH 8448, on such conclusion, the proceedings initiated by the show cause notice were dropped. The revenue went in appeal to Commissioner (A), who also came to the same conclusion. Hence this appeal. 3. Ld. SDR submits that these are parts which can be identified separately and they are of general use and they may not get covered under 8448. He reads ....

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.... the submissions made by the respondent, when the parts in dispute were shown to me, I find that these parts are not for common uses of the machines and not available freely in the market for any such use. These are required specifically for certain machines only. The certificate i.e. a technical opinion obtained from a Professor and Head of Dept. of Textile Manufacturer, VJTI, also shows that the....

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.... revenue has not produced any contrary evidence to show that the parts which are cleared by the respondent took classification under different chapter sub-heading. Be that as it may, we find that the CSH 8448.00 during the relevant period reads as under :- "8448.00 Auxiliary machines for use with machines of heading no. 84.44, 84.45, 84.46 or 84.47 (for example, dobbins jacguards, automatic ....