2016 (12) TMI 1653

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..... ars to be testing equipment whereas cream separator machine is used in processing of the rubber. By any stretch of imagination, both the machineries are entirely different and cannot be treated as one - said machine i.e. cream separator machine is not covered under the exemption notification under Sr. No. 3(vi) of the List 32A of the Notification - refund rightly denied - appeal dismissed - decide .....

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..... rder-in-Original, the appellant filed an appeal before the Commissioner (Appeals), which came to be rejected maintain the same view taken by the original authority. Therefore, the appellant is before us. 2. None appeared on behalf of the appellant. 3. Shri V.K. Shastri, learned AC (AR) appearing on behalf of the Revenue submits that the appellants have purchased the machine namely, Cream Sep .....

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..... Item 8514 1000 (v) Mooney viscometer, falling under Tariff Item 9027 8010 (vi) Latex centrifuge testing, falling under Tariff Item 8421 1100 (vii) Mechanical stability time apparatus, falling under Tariff Item 9024 8099 From the above, it is seen that sub-Sr. No. (vi), the machine is Latex centrifuge testing falling under Tariff Item 8421 1100. 4.1 In the present case, the .....

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