2016 (12) TMI 1653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER [Order per : Ramesh Nair, Member (J)]. - The appellant have purchased one duty paid cream separator machinery from M/s. Alfa Laval India Ltd. They filed a refund claim of the duty paid by Alfa Laval as a buyer of the goods on the ground that the machine purchased by them is exempted under Notification No. 6/2002-C.E., dated 1-3-2002 List No. 32A, Sr. No. 3(vi). The adjudicating authority reje....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pugned machinery. Therefore, both the lower authorities have rightly rejected the claim. 4. We have carefully considered the submissions made by learned AR and perused the records. We find that the relevant entry to List 32A is as under :- "(3) Machinery for rubber plantation sector, namely : - (i)      Slab cutter, falling under Tariff Item 8441 8000 (ii)&nb....