1999 (5) TMI 218

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..... r per : P.C. Jain, Vice President]. - Matter called. 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 .....

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..... hine. We also observe that the original authority as well as the lower 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 auxillar .....

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