2005 (8) TMI 435

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..... S.L. Peeran, Member (J)]. This appeal arises from OIA No. 674/2002-C.E., dated 31-10-2002. The first question that arises for consideration is as to whether the assessee is eligible for the benefit of Notification No. 38/97-C.E. , dated 27-6-1997 with regard to the Pumps for liquids. The second question is as to whether the parts of the pumps are required to be classified under Chapter Sub-H .....

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..... Chapter 73 or 40 in terms of Note 1(g) of Section XVI and Note 2 of Section XV and Section XVII of Schedule to C.E. Tariff Act is not correct. He submits that all the spares are used as Parts of Pumps for Liquids and it cannot be classified under different headings and under chapters as held by the Commissioner (Appeals). The Commissioner (Appeals) ought to have followed the earlier orders, which .....

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..... f iron and steel) and Chapter 40 (articles of Rubber). He failed to see that Parts of Pumps are required to be classified under the SH 84.13. The Deputy Commissioner, in the assessees own case in OIO No. 2266/2000, dated 29-2-2000 has accepted the classification of the Parts of Synthetic Pumps. They cannot be classified under Chapter 73 or Chapter 40. Therefore, the order of the Commissioner on t .....

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