2013 (12) TMI 505

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..... 388040 and the department consistently accepting the said classification - There is no material suppression, on the function of the said machine. Besides, the applicant had submitted Chartered Engineer’s certificate in support of their claim that the said machines are used for the purpose of leaf cutting only - they have produced certificates from the consumers research associations and consumers .....

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..... and classified the same under Tariff Item No. 84388040 and claimed exemption from payment of duty under Notification No. 6/2006-C.E., dated 1-3-2006 (Sl. No. 10 of the table). The department issued a demand notice, denying benefit of the said notification on the ground that the CTC tea processing machines fall under chapter sub-heading 84388090. 3. Ld. Consultant for the applicant had submitted .....

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..... he said machine had been discharging multiple functions, but no evidences nor any materials were placed for arriving at such a conclusion. Thus, he says that the decision arrived at by the ld. Commissioner, is without any substance and hence they have a strong prima facie case on merit. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner. 5. Heard both sides and perused t .....

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