1999 (2) TMI 136

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..... The appellants herein are manufacturers of punches and dies which are tablet forming tools manufactured according to the specifications of tablet manufacturers, who used the same with tablet manufacturing machines. They claimed classification under CET sub-heading 8485.90 as parts of tablet making machines. The Department issued a show cause notice on 23-10-1990 proposing reclassification under CE .....

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..... apter 84 or Chapter 85, but independent goods falling under Chapter 82. The claim of the appellants that the goods in question are spare parts of tabletting machines for making tablets from dry powder, and do not have any function of perforating, cutting, pressing holes, stamping, etc., has not been rebutted by the Department. Further the Collector (Appeals) has accepted their contention that the .....

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