TaxTMI 
TaxTMI 
2008 (7) TMI 786
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....vocate, 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 manufacturing and clearing the parts required....
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....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 out the grounds of appeal as has been filed b....
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.... 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 these parts have been designed specifically and for the ex....
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....hat 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 stop motions, shuttle changing mechanisms); parts and accesso....