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TMI Blog2004 (4) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : Moheb Ali M., Member (T)]. The main appeal is filed by Revenue against the order of the Commissioner (Appeals). 2. The issue pertains to classification of the goods stated below : (i) Glass Lubrication Unit (ii) Feeder of glass pad (iii) Die changing Mechanism (iv) Chain type cooling bed system (v) Tool changer Mechanism (vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985 indicates that for the purpose of these notes, the expression machine means machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85 . The said goods are machines within the meaning of Note 5 and should therefore been classified under the appropriate heading meant for machines (8428) and cannot be classified as parts. - Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Certificate before coming to the conclusion that the goods consist of individual machines. Revenue has not filed any purchase order before us except making a bland statement that the purchase order describes the goods in a particular manner. The chartered engineer certificates state that each of these machines has a pneumatic cylinder which acts as a prime mover. The Commissioner Referred to Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al questions are not decidable without technical opinion. In the present case the subject goods are machines in the opinion of the expert. 9. The Assistant Commissioner argues that the goods are lifting and handling machinery but still classifies them as parts of machinery of heading 84.28 on the plea that they are parts of handling systems. Even if one concedes that the goods in question are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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