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TMI Blog2000 (7) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) under the Impugned Order. 2. Appeal No. E/1409/2000-E was listed today for hearing of waiver of pre-deposit of duty amounting to Rs. 7534/- and penalty of Rs. 750/-. Shri Naveen Mullick, Ld. Advocate, submitted that his two earlier appeals involving the same issue filed by the Appellants are listed for hearing today and in those cases the entire amount of duty had been deposited by them. He requested that considering the small amount of duty and penalty involved in this appeal, the requirement of pre-deposit may be waived and the appeal itself may be taken up for disposal alongwith other two appeals. The Ld. D.R. Shri Ashok Kumar, leaves the matter to the discretion of the Bench. We, accordingly, stay the recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also relied upon the Explanatory Notes of HSN which according to him does not refer to the product manufactured by them. According to him the reference to filtering element under the Heading 'Parts' in HSN does not refer to the product of the type manufactured by them which consists of assembly of various components. 4. Countering the arguments, Shri Ashok Kumar, ld. DR, submitted that the Assistant Commissioner in the Adjudication Order No. 37/96-97 dated 14-6-1996 has given his specific findings, after seing the sample of filtering elements that the front outerside of the filter element had a perforated cylinderical metal sheet (without a housing) which when covered with another cylinderical metal sheet (housing) makes a complete fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the submissions of both the sides. Heading 8421 reads as under : Certifuges, including Centrifugal dryers; Filtering or Purifying Machinery And Apparatus for Liquid or Gases. 6. The issue involved in these appeals is whether the filter element manufactured by the Appellants is a machinery or apparatus or a part only. We observe that the Assistant Commissioner has come to the conclusion that filter element manufactured by them is a part only after seeing the sample of the product in question and referring to the Explantory Notes of HSN. The Assistant Commissioner has observed that unless the filter element manufactured by the appellants is fitted in the housing mounted in the high vacuum oil prufiying machine it cannot perfo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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