2000 (8) TMI 382

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..... [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensing with the pre-condition of deposit of Rs. 5,47,967.00 confirmed as duty against the appellants and penalty of amount of Rs. 10,000/-. 2. Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellant submits that the dispute involved in the present appeal revolves around correct classification of .....

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..... re fact that they are used in the paper making units for cleaning of the waters which in turn is used for cleaning of paper machinery would not make the same as parts of paper making machinery. Similarly water shower would be properly classifiable under heading 84.24 inasmuch as the same is a mechanical appliance for dispersing or spraying liquids. He submits that the Asstt. Commissioner has accep .....

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..... d items in question. The Asstt. Commissioner has however observed that since the items supplement the function of paper making machinery inasmuch as they prepare the paper making machinery for paper manufacture, the same would be classifiable under heading 8439.90. Prima facie we do not find any merits in the above reasoning of the adjudicating authority. The goods having been specifically mention .....

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