9911796707
TMI Blog2006 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... S.L. Peeran, Member (J)]. The Revenue is aggrieved with Order-in-Appeal No. 10/2003-Cus., dated 14-1-2003. The assessees are manufacturers of paper. They are using parts of Paper Making Machinery and claim the benefit of Notification No. 156/86-Cus., dated 1-3-1986. The parts of Paper Making Machinery fall under Heading No. 84.39 and they are specially noted in the Notification. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mark made by the Commissioner on the Deputy Commissioner in not following the Tribunal Ruling. 2. The learned SDR defended the ground made out and contend that the item is a blade and blades are required to be classified under specific Heading No. 8211.94 and as the said Heading is not mentioned in the Notification, the benefit of the Notification cannot be accepted. 3. The learned Counsel sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8439.99 and benefit of the Notification was extended. He also cited the judgment rendered in the case of Design Classics Exports (P) Ltd. v. CC, Chennai reported in 2004 (172) E.L.T. 423 (Tri. - Chennai), which held that the Doctrine of unjust enrichment is not applicable on imported capital goods. A similar view was expressed in the case of Grasim Industries v. CCE, Chennai-III reported in 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 200 (Tribunal), which dealt with cutter blades required for gear generation machine, the same is clearly distinguishable. He also relied on the judgment of Automotive Axles Ltd. v. CC, Madras reported in 1998 (100) E.L.T. 348 (Tribunal), which dealt with gear cutting tools and not with the items in question which have been considered as parts of paper making machine, which are specifically cove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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