2005 (8) TMI 442

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..... the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This is an appeal filed by the Revenue against the Order-in-Appeal No. M. Cus. 979/94, dated 29-8-94 passed by the Collector of Customs Central Excise (Appeals), Custom House, Chennai. The brief facts of the case are as follows :- 2. The respondents imported spares for coolant filtration plant. The item is called 99 x 99 Sta .....

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..... that machine/equipment, hence it is appropriately classifiable under Heading 8421.99 read with Notification No. 172/89. In view of the above, I set aside the order of the Lower Authority and the appeal is allowed with consequential relief to the appellant. 2. The Revenue has come in appeal against the impugned order with the following grounds :- (i) The Collector of Customs (Appeals) h .....

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..... r constituent material . Thus, the imported goods viz. filter screen made of stainless steel are classifiable according to the constituent material i.e. stainless steel under Heading 7326.99 CTA and, therefore, Collector (Appeals) s order setting aside Order-in-Original is not correct in law. Smt. R. Bhagya Devi, ld. SDR appeared for the Revenue and Shri Murugappan, ld. Counsel for the .....

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