2006 (7) TMI 507

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..... acko, Member (J)]. - The appellants filed classification list for the period 1996-97, classifying the following items together as a Water Treatment Plant under sub-heading 8421.01. (1) Upflow cation Modules (Sl. Nos. 38 to 48) (2) Anion Modules SBA and WBA (Sl. Nos. 49 to 62) (3) CCR Anion modules (SBA) (Sl. Nos. 63 to 67) (4) Gasser tower with 1 pump + Blower (Sl. No .....

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..... eved by the classification as parts of water treatment plant, attracting higher rate of duty, the assessee preferred an appeal to the Commissioner (Appeals), but the latter sustained the decision of the original authority. Hence the present appeal. 2. After examining the records, we find that, admittedly, the items mentioned at Sl. Nos. 4 and 5 above (Gasser tower with 1 pump plus Blower and Deg .....

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..... the process of classification of the goods presented. Apparently, removal of carbon dioxide from water in this case is an integral part of water treatment. As regards pumping of water to higher level, the appellants have claimed that this activity is also an integral part of water treatment. We find that this claim also has gone unrebutted. Therefore, we classify all the goods in question, togethe .....

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