1997 (9) TMI 204

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..... (J)]. This is an appeal filed by the assessee against the impugned order passed by the Collector (Appeals), Bombay. 2. Whether Control Panel is classifiable under Tariff Item 68 as claimed by the assessee or under Tariff Item 45 as per the department is the issue to be considered in this case. 3. When the matter was posted for hearing, none appeared on behalf of the appellants. However, .....

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..... No. 45 : Weighing Machines Item No. Tariff Description Rate of Duty 45 Machinery and appliances for determination of weight including parts of weight-bridges. Fifteen per cent ad valorem. Explanation : This item does not include scales having arms of equal length which determine weight by balancing the object against weight. .....

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..... and/or monitoring, directly or indirectly, the weight of the material. Since they are filing an additionl evidence before us and the authorities below have had no opportunity to go into this additional evidence, we are remanding the matter to the concerned Commissioner (Appeals) to examine this issue afresh taking into consideration the additional affidavit of Shri K.G. Patel and to pass and order .....

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