2004 (8) TMI 586

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : S.S. Sekhon, Member (T)]. Revenue had filed an appeal before CCE (Appeals), on the grounds - (a) The function of the column is of distillation/rectification/ absorption. These functions have been categorically mentioned against chapter Heading No. 8419 whereas the chapter Heading 8479 covers machines and mechanical appliances having individual function not specified or included el .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing under this chapter heading. Heading 8479 covers machines and mechanical appliances having individual functions not specified or included elsewhere in this chapter which is not the case here as the functions of these Columns are specified in chapter sub-heading 8419. Heading 8479 can get attracted only if classification anywhere else in the chapter can be clearly ruled out. Such is not the ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or separation of liquids and even M/s. B.P.C.L. (another Public Sector Company) called it as column , therefore it was found as independent equipment and were not parts of goods under Chapter 84.79 and Department has accepted these facts and is ignoring Chapter Note 7 to Chapter 84 applying the said note be upheld the Order-in-Original. 3.2 Present appeal is filed either ignoring the experts ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X