2013 (10) TMI 1090

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..... lift along with the drawings and documents available with them - On inspection of those documents, the panel shall decide whether the various items of lift machinery manufactured by the appellants are having essential characteristics of lift if assembled. - E/556/06-Mum - - - Dated:- 26-7-2013 - Ashok Jindal And Mr. P K Jain, JJ. For the Appellant : Shri D B Shroff, Adv. For the Resp .....

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..... -3 Next to CBD Bus Stop CBD Belapur 400 614 Navi Mumbai, Maharashtra Mob 99207 33255 2. ShriJitendra Narayan Darunkar Chartered Engineer Sai Siddhi Associates 5-B, Kamanwala Chambers, 3 rd Floor, Sir P.M.Road, Fort, Mumbai 400 001 Tel 022 22661895 3. Shri Raj Bajaj M/s Lerch Bates Pvt. Ltd. 41, Deccan Court, 259, .....

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..... that it is the job of the Tribunal to decide the classification of goods which would cover a ruling whether set of items have the essential character of particular machine or not, in this case lift. It is not the job of a technical panel to take such a decision. Technical panel can opine the technical and engineering aspect including utility of various parts. They can also opine what would be the .....

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