9911796707
TMI Blog2008 (1) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... in itself, capable to carry out the desired function and is correctly falling under heading 8443.10 - sub-heading No.8443.90 covering parts of the printing machinery is not proper - assessee has given correct description of the goods in their classification list and no malafide can be attributed - invocation of longer period is not justified X X X X Extracts X X X X X X X X Extracts X X X X ..... parts 10% 8443.90 - Parts 15% As is seen from the above, parts of the printing machinery are covered by sub-heading No.8443.90 whereas all goods other than parts of printing machinery fall under heading 8443.90. The perforated nickel screens carry design which are used for imparting design on textile fabrics, paper, rubber, plastic sheetings, leather cloth etc. The use of the same in the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not, has observed that even though it will not be possible to use the typewriter without the ribbon, but ribbon cannot be considered to be a part of the typewriter, just as aviation petrol is not a part of the aeroplane nor diesel is a part of the bus. In the light of the law declared by Hon'ble Supreme Court in the above referred case, they have to be treated as goods other than part. We acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in their classification list and no malafide can be attributed to them. In any case, we find that the Commissioner (Appeals), while setting aside the penalty and interest against the assessee, has observed that there is nothing on record to show any malafide intention of the assessee to evade duty. In view of the observations and findings of the Commissioner (Appeals) himself, invocation of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
