1999 (5) TMI 218

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..... ed. None for the appellant. However, vide their application dated 12-5-1999, they have requested for deciding the case on the basis of available facts and documents on record. Hence we have heard ld. JDR Sh. M.P. Singh in respect of Revenue s case. 2. Question involved in the present matter is regarding classification of machine described as Sacks Delivery and Stacking Unit (SDSU). 3. The ap .....

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..... wer appellate authority have relied essentially on the Explanatory Notes to HSN for determining the scope of the expression auxillary machine . We agree with the findings of the adjudicating authority, as also the lower authority that the machine SDSU, not being mounted on polycutting machine cannot be considered to be an auxillary machine. We do not find anything wrong in the reasoning of the au .....

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