9911796707
TMI Blog2018 (7) TMI 1926X X X X Extracts X X X X X X X X Extracts X X X X ..... - 9-7-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri S. S. Chattopadhyay, Supdt. (AR) for the Revenue (s) None for the Respondent (s) ORDER Per Shri P. K. Choudhary : The present appeal is filed by the Revenue against Order-in-Appeal No.21/CE(A)/GHY/06 dt.27.02.2006. 2. When the matter was called, none appeared on behalf of the respondent assessee. It is observed from the record that the present case has listed regularly on Board, but none appeared on any of the dates. Since the matter is very old pertaining to the year 2006, the appeal is taken up for disposal with the consent of ld.D.R. for the Revenue. 3. The show-cause notice dated 30th April, 2003 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied or included elsewhere in the Chapter, for industrial preparation or manufacture of food or drink. It may be added that as per the Harmonised System of Nomenclature, Other machinery for the industrial preparation or manufacture of food or drink under CETH 84.38 has a more specific entry in the form of Tea-Leaf cutting or rolling machines . Admittedly, the goods involved in the present dispute do not exactly conform to the items listed under CETH 84.38 of HSN. However, in the absence of any such entry in CETH 84.37 corresponding to the nature of the goods in question, the same are more appropriately classifiable under CETH 84.38 of the Schedule to the Central Excise Tariff Act, 1985. Assumably and not admittedly, tea qualifies as an ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of the authorities below, which are in favour of the Respondent. 4. Learned S.D.R. representing the Department reiterates - the Grounds of Appeal and submits that these machineries are appropriately classifiable under sub-heading 8438.00. He draws our attention to the Tariff Heading 84.33 and submits that there is no specific entry for Tea machineries and that these Tea machineries are also usable for other purposes. 5. Learned Consultant strongly supports the Order of the authorities below. 6. We have carefully considered the submissions and perused the records. The competing tariff entries for the impugned goods read as under : 84.33 8433.00 Harvesting or threshing machinery, including straw or fodder balers; grass or ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
