2003 (12) TMI 442

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..... ant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal is taken up for disposal with consent of both sides after waiving deposit. 2. The appellant is a manufacturer of mining machinery such as loader and their parts. It had classified various parts as such air motor, transmission shafts, fasteners, gear box., etc., which were components parts of su .....

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..... be considered parts of general use as defined in Note 2 to Section XV of the tariff and hence by application of Note 1(g) to Section XVI would not fall for classification in that section and therefore in Chapter 84. It had further contended that by application of Note 2A to Section XVI such goods as transmission shaft etc. would be classifiable not as parts of machine in which they were designed .....

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..... er the various chapter and section notes before coming to his deciding to classification which he has not so particularly when these points have been raised before him. His order not a speaking order. 5. The appeal is accordingly allowed and the impugned order set aside. The matter is remanded to the Commissioner (Appeals) for deciding the appeal in accordance with law.
Case laws, Decisi .....

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