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2019 (12) TMI 737 - AT - CustomsClassification of imported goods - dairy machinery including the packing machine - whether classified under CTH 84342000 or under CTH 84223000? - HELD THAT:- It is rather an unusual situation where the same bill of entry was assessed by the Revenue under 8422 3000 against the assessee’s classification under 8434 2000 and the matter has been adjudicated and the appeal was decided by the first appellate authority and further appeal was pending before this Bench. Meanwhile, another arm of the Department i.e. DRI came to a different conclusion that the machinery is classifiable under 8419 and accordingly issued a show cause notice challenging the classification while the appeal is pending before this Tribunal - The second show cause notice was also decided by the Commissioner who has also recorded that the earlier assessment of the bill of entry as well as the order of the Commissioner (Appeals) and that the matter is pending before this Bench on the same issue against the same bill of entry. Thereafter, he proceeded to decide the show cause notice issued by DRI against the same bill of entry and the same machinery proposing a third classification. The findings of the Commissioner is also agreed upon that the machinery in question is an integrated plant and is to be classified as Dairy Product in view of the Section Notes 3, 4 and 5 for the Section XVI of Custom Tariff. Appeal dismissed - decided against Revenue.
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