2001 (4) TMI 320

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..... [Order per : Gowri Shankar, Member (T) ]. Although appeal 1485/96 was listed today, on the counsel for the appellant mentioning that the demand for duty assailed in this appeal is a direct result of a classification challenged in appeal 1004R/96, that appeal was also taken up for hearing today and decided. 2. Appeal 1485/96 is against the order of the Commissioner confirming two demands .....

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..... g independent functions not specified or included elsewhere included in this chapter. 4. The goods in question are described as equipment for re-railing and uprighting rolling stock of any design gauge as well as for clearing the track . Although a jack or jacks may be essential component of this equipment in order to lift and to lower the railway rolling stock, on which it works, it may also b .....

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..... these components work, supplemented, if necessary, by illustration or video film. We are of the view that the Commissioner should consider this evidence, and the evidence that the department may adduce, and decide upon the classification and the liability afresh in accordance with law. 6. Accordingly, these appeals are allowed and the impugned orders set aside. - - TaxTMI - TMITax - Central .....

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