2006 (9) TMI 25

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....mber (J)]- The dispute in the present appeal relates to the benefit of Notification No. 51/93, dated 28-2-93 to the appellant's products "Packing Inspection Table" classified by them under Chapter heading 8422.90. The notification in question grants exemption to all goods falling under Heading 8422.90, other than the parts. Undisputedly, the goods fall under Heading 8422.90. However, the benefit o....

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....rt of the automatic packing line. 3. We have seen the photograph of the said table produced on record, as also the technical material. It is seen that the inspection table is not the ordinary kind of a table but has a gear drive motor attached to it with variable speed. It consists of a tabular structure with a moving belt to carry the bottles, from the capping machine for inspection and then f....