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TMI Blog2005 (9) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : T.K. Jayaraman, Member (T)]. This is Revenue s Appeal against Order-in-Appeal No. 17/98, dated 17-7-98 passed by the Commissioner of Central Excise (Appeals), Chennai. 2. The respondents are the manufacturers of pollution control equipment and industrial fans falling under Chapter Heading 8414 of the CETA Schedule. Six show cause notices were issued to the respondents for the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing as part of electrostatic precipitator under heading 8421 (up to 28-2-95 under 8421 and after 28-2-95 under 8421.90) as parts of ESP and seeking re-classification of the same under 8483. But in respect of the rest of the items such as, bearings, pin wheel assembly and coupling the items were classified under heading 8421. The re-classification in respect of pin wheel assembly and coupling have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified in their respective headings. Hence the right classification of bearings would be under 84.83 and not under 84.21. 3. Heard ld. SDR Shri B.L. Meena appeared for the Revenue and for the respondents. 4. We have gone through the records of the case carefully. During the hearing Shri M.V. Raman, ld. Counsel could not advance any strong arguments against the grounds of appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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