1996 (4) TMI 231

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..... r (T)]. The following points arise for consideration in the instant appeal are : 1. Classification of MCB vent plugs/PP caps 2. Benefit of Notification No. 175/86 in respect of the same. 2. Ld. Counsel appeared for the Appellants has pleaded that the assessee s claim for assessment is under Tariff Item 3923.90 while the authorities have assessed the goods under Item 8507.00. The sub-he .....

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..... e same have to be assessed under the heading covering the machine. We observe that the scope of the machine has been elaborated in the Section Note 5 of Section XVI and it clearly covers batteries within the ambit of the term machine for the purpose of classification. In this view of this matter the position that emerges with the application of the notes in question is that plugs which are solely .....

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..... his clarification cannot be ruled out the Notification No. 175/86 for the reason of having used the brand name. 4. The Ld. D.R. for the Revenue has no-objection for remanding the matter for de novo decision in the light of the above instructions. In view of this we hold that this is a fit case for the matter for this limited purpose to be remanded. We therefore set aside the order of the lower a .....

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