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TMI Blog1997 (5) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ben K. Dhar, Member (T)]. The respondents imported one Agitation System comprising of Agitators. These were classified under CTH 8479.82. The respondents claimed benefit of exemption Notification No. 59/87, dated 1-3-1987 (as amended). This was rejected by the Assistant Collector, who however, allowed them the benefit of exemption under Notification No. 162/89. The Collector (Appeals) howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, is extruded in pellet form for being bagged and marketed. The function of the Agitator is : (1) to agitate/mix and keep the partially polymerised reactant homogenous. (2) to control the molecular weight of the product which determines the characteristics of the finished product. Polystrene is a Thermoplastic product in pellet form manufactured out of Styrene Monomer, which is a hydrocarbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84.79 Goods falling under sub-heading Nos. 8479.20, 8479.30, 8479.40; sub-heading No. 8479.81 excluding wire coil winders; and machinery used for the production of a commodity. 5.2 It was contended before us by the learned DR that this Sl. No. does not refer to sub-heading 8479.82, under which the goods have been classified, and since there is no challenge to classification, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imself and on perusal of the orders of the Tribunal which were placed before us, we do not have any serious doubt about the machine being a machines for the production of a commodity. The machine, it would appear, is a machinery for the production of a commodity and therefore, since such machines are listed under Sl. No. 50 of the exemption Notification No. 59/87, they would be correctly entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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