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TMI Blog2005 (4) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (T)]. This appeal has been filed by the Revenue against the Order-in-Appeal No. 24/2002-C.E., dated Nil, passed by the Commissioner of Central Excise Customs (Appeals), Bangalore. 2. The issue relates to the classification of Diesel Coalescer fabricated by the Respondents. The Original Authority classified the item as part of machine under sub-heading 8479.90 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of a machinery and not a machine by itself. 2. Smt. Shobha L. Chary, learned JCDR appeared for the Revenue and Shri C. R. Pandit, learned Advocate appeared for the Respondents. 3. The learned JCDR explained the functions of Diesel Coalescer and said that the diesel coalescer itself cannot be used without fitting a cartridge in it. The cartridge consists of filter elements which can absor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as diesel coalescer . The diesel when it is not refined is impure and has moisture contents. It is very necessary to reduce the moisture contents from the diesel. Therefore, the diesel under high pressure is passed through steel cylinder with provisions for inlet and outlet. After purification, the diesel comes from the outlet. Inside the diesel coalescer vessel, a cartridge is fitted in it. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be removed and replaced when they are finished or empty. In view of the above definition, the item fabricated by the Respondents should itself to be considered as a machine which becomes functional when the cartridges are fitted in it. We do not find any infirmity in the Order-in-Appeal. Hence the Revenue s appeal is dismissed. (Pronounced in the Court on 27-4-2005) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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