9911796707
TMI Blog2003 (10) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... l)]. - Both these Revenue appeals raise a common question of law and facts. Hence they are taken up together for disposal as per law. 2. The respondents-assessees are manufacturers of paper and pulp making machines. They cleared paper making machinery batch-wise/section-wise in CKD/SKD condition and prayed for classification as paper making machinery only under chapter sub-heading 8439.10 and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e machine, then the Interpretative Rule is required to be applied and they are to be treated as a complete machinery in terms of Interpretative Rules. He, therefore, submits that Commissioner (Appeals) has not committed any error in his order. He draws support from a similar order rendered by this Bench in the case of CCE, Chennai v. Conveyor Equipments (P) Ltd., 2001 (127) E.L.T. 478 (Tri. - Chen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions made by the appellants during the course of personal hearing. The question to be decided in this appeal is as to whether the appellants manufactured paper making machinery in CKD/SKD condition or the parts of paper making machines. I have pursued the orders placed by the customers and the agreement entered into. From the agreements/contracts, it is clear beyond doubt that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led or disassembled. In view of the above provisions the paper making machinery cleared batch-wise/Section-wise in CKD/SKD condition has to be classified as paper making machinery only under sub-heading 8439.10 and not as parts under sub-heading 8430.90. The argument of the lower authority that they cleared the goods in parts over a period of time and never cleared machinery as a whole, is not cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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