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TMI Blog1996 (2) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Invoice. 3. The department classified it under Heading 84.65 but it was their contention that the correct Heading was 8417(1). Their request for reassessment was rejected by the Assistant Collector before whom the drawings were produced on the ground that although the imported goods were Atomizer Wheel in Hastelloy with bushings, the invoice does not show any reference number of the goods to correlate with the drawing produced. 2. He, however, accepted that the subject goods were essential parts for suspended particle drying plant but noted that atomizer wheel had been imported and invoiced separately. 3. The Learned Collector (Appeals) also rejected their petition on the ground that according to him this part could only be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 84.17. 9. In response to the queries from the Bench, the Learned Representative for the appellants, however, stated that such machinery and equipment for food and drinks other than used for treating milk is covered by sub-heading 2 but since Atomizer Wheel is part of the machinery used for drying milk and converting it into milk powder, therefore, sub-heading 2 will not be attracted and it would fall under 84.17(1) only. 10. The Learned DR drew attention to the order of the Assistant Collector and the Collector (Appeals) and stated that in the absence of any model no. and part no. in either of Bill of Entry or Invoice it was not possible for the authorities below to correlate with the dryings which were produced at the Assistant Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same heading are to be classified with the machines of that kind. 15. It is also seen that even at the original stage the fact that this item was essential part for suspended particle drying plant had not been questioned. 16. We also note that the appellants have in their statement of facts incorporated the details of the machines and its uses in its grounds of appeal and the department has not produced any document(s) to show it was in any way incorrect. 17. The Learned DR s contention has also got some force to the extent that the corresponding part no. or model no. was not shown in invoice and Bill of Entry. This would have certainly helped in clinching the issue. At the same time in view of the catalogue produced before us, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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