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TMI Blog2002 (1) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... maraswamy and C.V. Srinivasamoorthy, Consultants, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. This is a Revenue appeal against the Order-in-Appeal No. C. Cus. 1034/97, dated 16-9-97 by which the claims of the assessee for classification of the automatic spraying machine under Heading 8424 has been upheld by the Commissioner (Appeals) including grant of benefit of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... integrated part of the spraying line. It was, therefore, not correct on the part of the lower authority to treat them as separate machines. Thirdly, the matter was examined by the Collectors conference in 1979 and it was clearly identified that the primary function of the automatic machine is that of spraying the leather and not drying and cooling and hence, the classification of the machine w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 43/78-Cus. would be available. In any case, there is no provision in Valuation Rules for fixing an ad hoc value for any part of the machine when the invoice has been submitted for the entire machine. 2. The Revenue has come in appeal on the ground that from the catalogue it is seen that the conveyors, dryers and coolers are only optional accessories and cannot be said to be compulsorily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has referred to the practice in the Customs House and the benefit of the notification has been extended in the past. He has given a categorical finding that since the description of the goods and the literature produced clearly show that it is a single integral line for painting of leather, the entire machine would fall under Heading 8424 and the benefit of the Notification 43/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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