2001 (12) TMI 483

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..... t. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit, with consent. 2. The question for consideration in this appeal is the classification for purpose of assessment of the goods that the appellant manufactured. They were described by it as 150t Hot Metal Charging Ladle Assembly with Bale Arm and Protection Plate as per General Arrangement Draw .....

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..... ub-heading 10 but it removed this machine and transported to its customer s premises in disassembled form, over a number of instalments, owing to the impossibility of transporting the complete machine at one time. 4. The conclusion of the Commissioner (Appeals) that without sufficient evidence, in the nature of blue prints or diagrams or technical specifications that what was cleared was in fact .....

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