2005 (10) TMI 122

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....i Balasundaram, Vice-President]. - The above appeal arising out of the order of Commissioner (Appeals), Central Excise & Customs, Pune, who confirmed the duty demand of Rs. 14,37,805/- on certain machinery items, but set aside the penalty of Rs. 25,000/- imposed upon the appellants by the adjudicating authority. 2. The demand has been confirmed as a result of holding that the disputed items did....

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....nbsp;         Milk & Cream Separators (7)              Butter Packing Machine - and (8)              Parts of the above machines. 3. The assessee claimed classification of item Nos. 1 to 7 above under Chapter Heading 84.3....

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.... items in dispute are excluded in Note No. 2 to Chapter 84. The adjudicating authority has found that the items at serial Nos. 1 to 4 above are heat exchangers and therefore classifiable under CETA sub-heading 8419.10, which covers machinery ......... whether or not electrically heated for the treatment of materials by a process involving a change in temperature such as heating .......... Pasteuri....

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.... the classification under Chapter sub-heading 8422.80, as wrapping machinery, attracting duty at the rate of 13% ad valorem and also classified the parts under Chapter sub-heading 8424.90. 4. We also find that as per HSN explanatory note to Chapter Heading 84.34, that machines for processing milk depend on the principle of heat exchange and they are excluded from coverage under Chapter Heading ....