2008 (1) TMI 60

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....rder Per: Mrs. Archana Wadhwa, Member (Judicial)]- 1.   Both the appeals, one filed by M/s Harish Industries Engineers and another filed by Revenue, are being disposed off by a common order as they arise out of the same impugned order of the Commissioner (Appeals). 2.   The dispute in the assessee's appeal is as regards classification of Perforated Nickel Screens manufact....

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.... No.8443.90 whereas all goods other than parts of printing machinery fall under heading 8443.90.  The perforated nickel screens carry design which are used for imparting design on textile fabrics, paper, rubber, plastic sheetings, leather cloth etc.  The use of the same in the printing machine go on changing depending upon the specific design required to be printed on the base material.&....

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....use the typewriter without the ribbon, but ribbon cannot be considered to be a part of the typewriter, just as aviation petrol is not a part of the aeroplane nor diesel is a part of the bus.  In the light of the law declared by Hon'ble Supreme Court in the above referred case, they have to be treated as goods other than part.  We accordingly hold that the perforated nickel screens are in....

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....ds in their classification list and no malafide can be attributed to them.  In any case, we find that the Commissioner (Appeals), while setting aside the penalty and interest against the assessee, has observed that there is nothing on record to show any malafide intention of the assessee to evade duty.  In view of the observations and findings of the Commissioner (Appeals) himself, invoc....