9911796707
TMI Blog2007 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... is-classified the following products, show cause notices were issued proposing to levy duty of Rs. 14,37,805/-. According to the revenue the relevant products were mis-classified as under: (i) Skid mounting type milk/cream pasteurizer S.H. 8434.10 (ii) Chilling plant & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; 8434.10 (vii) Butter Packing Machine 8434.10 (viii) Parts of abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. "(i) Skid mounting type milk /cream pasteurizer (ii) Chilling plant (iii) Milk Cream Chiller (iv) Milk Cream pasteurizer 4. Under Chapter sub-heading No. 8419.10 and parts of the above machinery under Chapter sub-heading No. 8419.90 chargeable to duty @13% adv. (v) Milk/cream/ghee pumps under Chapter sub-heading No. 8413.19 and parts thereof under CSH No. 8413.99 chargeable to duty @ 13% adv. (vi) Milk/Cream Separators under CSH No. 8421.10 and parts thereof under CSH No. 8421.90 @13% adv. (vii) Butter packing machine under CSH No. 8422.80 and parts thereof under CSH No.8422.90 @ 13% adv." 5. All the four demands were confirmed involving a total demand of Rs. 14,37,805/- under Section 11-A of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er headings and sub-headings 10. Learned Counsel for the revenue on the other hand supported the impugned judgment the Tribunal 11. Chapter 84 deals with Nuclear Reactors, boilers, machinery and mechanical appliances and parts thereof. The relevant portion of the Chapter reads as follows: "1. xx xx xx xx 2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at the same time to a description in one or other of the heading Nos. 84.25 to 84.80 is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (heading 84.18) (b) Cream separators, filter-presses and other filtering or clarifying machinery or apparatus (heading 84.21). (Simple filter funnels and milk strainers are, however, classified according to the constituent material). (c) Machines for washing milk containers, and milk bottling or canning machines (heading 84.22) (III) Machinery for converting milk into other dairy products: (A) Butter making machines (1) xx xx (2) xx xx xx xx (3) xx xx xx xx (4) but not including machines which also wrap or weigh the product (heading 84.22 and 8423) (B) Cheese making machines (1) xx xx xx xx (2) …..but not including machines which also wrap or weigh the product (headings 84.22 and 84.23) (III) Parts: xx xx" 14. Even on a bare peru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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