2007 (4) TMI 575

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..... The dispute in this appeal filed by the department relates to classification of the goods manufactured and cleared by the respondents to their buyer against a purchase order of the latter. The goods, though covered under a single purchase order, were removed in a few consignments under separate invoices. Duty was paid on the basis of the value shown in each invoice. All such invoices classifi .....

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..... ner (Appeals) and the latter allowed the appeal with consequential relief. Hence the present appeal of the Revenue. 2. It is submitted by learned SDR that there is no evidence on record to show that the parts supplied by the respondents under different invoices would, on assembly, form a complete pulp making machinery. It is also submitted that, for claiming classification of all such parts toge .....

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..... nue has a case that the assessee had supplied the goods as replacement parts . Apparently, the assessee is contesting this plea. This question can also be settled at the original level. Whether the Board s circular cited by ld. SDR is applicable to the facts of this case is yet another question which can be considered by the original authority, if it is found to be within the scope of the SCN. Si .....

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