2011 (1) TMI 532

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....lant. Ms. Anagha Gavade, Advocate, for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  Revenue is in appeal against the impugned order wherein the lower authorities have admitted the defence of the respondents. 2. The brief facts of the case are that respondents are the manufacturers of machinery items. During the course of manufacture, they purchased certain spare....

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....spective headings. Hence the impugned order is to be set aside and the matter be sent back to the adjudicating authority to classify the product and to raise a demand of duty, accordingly. 4. Heard and considered. 5. We have heard the ld. DR but we do not find any force in the argument advanced by the ld. DR as it is an admitted fact that these spare parts have been purchased by th....