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TMI Blog2005 (7) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... .V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - These three appeals arise out of two separate orders by Commissioner (Appeals) Appeal No. E/1386/98 arises out of the demand confirmed by the Commissioner (Appeals), Appeal No. E/1387/98 arises out of classification of goods manufactured by the appellant and Appeal No. E/1388/98 arises out of the penalty confirmed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have been clearing the said goods after filing the classification lists which have been approved by the department from time to time. They have clearly indicated the chapter heading of each of the items and have been filing RT 12 returns along with the invoices which go to indicate that the charge of suppression cannot be alleged against them. 3. Heard both sides. 4. We observe that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant that these goods are not put up in sets and therefore Note 2 to Section VI does not apply in the present case. We also observe that the goods in question are not presented together and therefore condition (b) of Note 2 to Section VI also is not satisfied. We accordingly hold that the classification as sought by the appellants has to be upheld. We accordingly, allow the appeals on classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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