TMI Blog2001 (5) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Member (T)]. The appellant is a manufacturer of machinery. It filed a classification list for textile dyeing plant and machinery for cutting photographic paper , claiming their classification under headings 8451.10 and 8439.10 respectively of the tariff. Heading 84.51 includes machinery for dyeing fabrics made of textile articles and heading 84.39 is for machinery for making pulp and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the classification of the goods as parts and their consequent liability to duty. The Asstt. Commissioner confirmed the demand for duty treating them as part. Hence this appeal. 3. We have heard both sides. 4. In its decision in Flat Products India Ltd. - 2000 (115) E.L.T. 629 the Tribunal held that where, in pursuance of an order for fabrication and supply of rolling mill and galvanising lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the view that the matter should be re-examined by the Asstt. Commissioner to see whether it is in fact covered by this decision. Mr. M.H. Patil undertakes to make submissions before the Asstt. Commissioner on the applicability of this decision within two months from the receipt of this order, incorporating the material, which will be required to substantiate his submission. After considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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