2004 (6) TMI 402

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..... espondent. [Order per : S.S. Sekhon, Member (T)]. After hearing both sides, and considering the matter, it is found that : (a) the issue is classification of a machine which is being manufactured and cleared by the appellants, has been classified by the Commissioner (Appeals) under Heading 84.23, while the appellants want the classification under Heading 84.79 of the CETA, 1985. .....

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..... s completely close. The operator removes the filled sack and another cycle begins when the new sack is clamped. The electrical/electronic system ensures that the materials is not discharged until the sack is perfectly clamped. This is achieved with a sophisticated interlock system design. The control panel can be mounted on the bagging machine itself or floor mounted, suiting individual needs and .....

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