9911796707
TMI Blog2006 (2) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Natarajan, Advocate, for the Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants have two units, one at Viralimalai (appellant-unit) and the other at Guduvancherry. The Guduvancherry unit manufactures Power Steering Pump (classified by them under Heading 8413.80) and supplies the same to the appellant-unit and the latter include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority upheld the department's view and confirmed the demand of duty raised on the Viralimalai Unit (appellants). Hence this appeal. 2. It is submitted by ld. Counsel for the appellants that they were clearing the same goods on payment of duty as applicable to SH 8708.00, to private customers during the relevant period and that the department did not contest such classification of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the reasoning adopted by the lower appellate authority is not apparently consistent with the fact that Power Steering Pumps received by the appellant-unit from their sister unit and cleared to private customers were classified by them under SH 8708.00 for the purpose of payment of duty and that such classification was not disputed by the department. It is not in dispute that Power Steering Kit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same jurisdiction, was not disputed by the department. In the circumstances, the respondent is estopped from taking a contrary view in the instant case. Power Steering Pump cleared as part of Power Steering Kit to ordnance factory was appropriately classified by the assessee under the above entry (SH 8708.00) and the benefit of exemption under the above Notification was legitimately availed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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