2011 (1) TMI 329

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..... njan Satapathy, JJ. REPRESENTED BY : Shri K. Subash Chandran, Advocate, for the Appellant. Shri C. Dhanashekaran, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The lower appellate authority has classified Drain Hose with Cap under Chapter Heading 39.17 of the Schedule to the Central Excise Tariff Act, 1985, following the decision of the Tribunal in .....

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..... resent case. 3. In this case, the main machinery falls itself under heading 84.79 and, therefore, parts of machinery shall also be classifiable under the same heading. Therefore, we uphold the order of the original authority that the goods should be classified under Chapter Heading 84.79 and set aside the impugned order and allow the appeal. (Dictated and pronounced in Court) - - TaxTMI - T .....

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