2004 (2) TMI 473

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..... er : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee, the issue raised is whether the appellant s product Electro Static Water Treatment Units (ESWTU) is a machinery for the production of a commodity for attracting concessional rate of duty of 10% adv. in terms of Notification No. 46/94, dated 1-3-94 and Notification No. 56/95, dated 16-3-95. The adjudicating .....

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..... tion No. 46/94-C.E., dated 1-3-94 exemption has been granted in respect of Central Excise Duty to the extent provided under the notification in respect of goods specified therein. According to the appellant, its product would come under Entry No. 55 under Chapter sub-heading 8543.00 - machinery for the production of a commodity. The product is an apparatus used for production of a commodity namely .....

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..... nery used for production of water. 4. It is contened by the ld. DR that the view taken by the Commissioner (Appeals) is in accordance with law and it is not liable to be interfered with in this appeal. He points out that reliance placed by the appellant on Chapter Note 2 under Chapter 22 is of no help to the appellant. The Chapter Note 2 refers to natural or artificial mineral waters. Admittedly .....

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