TaxTMI 
TaxTMI 
2015 (9) TMI 674
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....order dated 4.10.2004 dismissed the appeal of the appellant. In respect of the second show cause notice, the original authority dropped the demand. The Revenue filed an appeal before the Commissioner (Appeals) who allowed the appeal of the Revenue vide order dated 14.9.2005. Aggrieved by the above mentioned two orders of the Commissioner (Appeals), the appellant has filed two appeals before this Tribunal. 2. Brief facts of the case are that the appellant is manufacturer of control panels. These control panels are not the standard ones having general application but are exclusively manufactured for general electric and can be put to use for X-ray machines and the application is exclusive. There is no dispute between the Revenue and the appe....
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....the person over available telephone numbers were not also successful. Under the circumstances, the case is being taken up for decision based upon the records. 5. We have heard the learned AR who took us through the order-in-original as also the HSN Explanatory Notes and the description in the Tariff. The learned AR further submitted that the goods produced by them are apparatus in themselves and cannot be considered as part of accessory. The learned AR submitted that the scope of the term "apparatus" has been examined by this Tribunal in the case of Modern Malleable Ltd. vs. CCE, Calcutta-II reported in 2008 (225) ELT 460 (Tri.-Kolkata). The learned AR also submitted that the Hon'bel Supreme Court in the case of CCE, Shillong vs. Wood ....
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....nd desks in clause (E) of (III) Group, which reads as under:- "X-ray control panels and desks. These incorporate devices for controlling the exposure time and voltage, and often also include a dosimeter forming an integral part of the apparatus. It should be noted that this heading is restricted to panels and desks which are specified for use with X-ray apparatus." 6.2 We further find that parts and accessories are separately listed thereafter in the HSN Explanatory Notes and examples are also listed. Thus, under the HSN Explanatory Notes, X-ray control panels and desks are not considered as parts and accessories. 6.3 We also note that this Tribunal in the case of Modern Malleable Ltd. (supra), in para 7.5, has observed as under:- "7.5 ....