2004 (11) TMI 227

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..... Projects Equipments Ltd., the issue involved is whether benefit of Notification No. 5/98-C.E., is available to the goods manufactured by them. 2. Shri Naveen Mullick, learned Advocate, submitted that the appellants manufactured various types of machines falling under Chapter 84 and structures for tanks of iron and steel falling under Chapter 73 of the Schedule to the Central Excise Tariff Act; .....

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..... ve considered the submissions of both the sides. As the Appellants are not contesting the classification of Bulk Mix Delivery System under Heading No. 87.05 of the Central Excise Tariff, we uphold the same. We agree with the contention of the learned Advocate that the issue being classification of the product, no penalty is imposable on them. We, therefore, set aside the penalty imposed on the App .....

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