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TMI Blog2007 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing of machinery and parts thereof falling under Chapter 84 of Central Excise Tariff Act, 1985 (in short the 'Tariff Act'). Alleging that the assessee had mis-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 8434.10 (iii) Milk Cream Chiller 8434.10 (iv) Milk Cream pasteurizer 8434.10 (v) Milk/cream/ghee pumps 8434.10 (vi) Milk & cream separators 8434.10 (vii) Butter Packing Machine 8434.10 (viii) Parts of above machineries 8434.10 3. In the show cause notices, it was proposed to classify the goods mentioned at Sl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 Excise Act, 1944 (in short the Act) Penalty of Rs 25 000/- was also imposed under Rule 173Q of Central Excise Rules, 1944 (in short the 'Rules) The Commissioner (Appeals) confirmed the demand So far as the levy of penalty is concerned he set aside the penalty 6. The assessee took the stand before the CESTAT that items 1 to 7 are covered under Chapter Heading 84.34 and for Sr. No. 8 under Chapter Heading 843490 The authorities below applied Note No 2 of Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be classified under the appropriate heading of the former group and not the latter. Heading No. 84.19 does not, however, cover :- (a) xx xx xx (b) xx xx xx (c) xx xx xx (d) xx xx xx (e) Machinery or plant, designed for mechanical operation in which a change of temperature, even if necessary is subsidiary. Heading No. 84.22 does not cover :- (a) Sewing machines for closing bags or similar containers (heading No. 84.52); or (b) Office machinery of heading No. 84.72 Heading No. 84.24 does not cover Ink jet printing machines (heading No. 84.43 or 84.71)" 12. The Explanatory Notes also need to be noted. The relevant portion reads ..... X X X X Extracts X X X X X X X X Extracts X X X X
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