2001 (5) TMI 418 - AT - Central Excise

Summary

The appellant, a machinery manufacturer, filed a classification list for "textile dyeing plant" and "machinery for cutting photographic paper" under headings 8451.10 and 8439.10. The department sought to classify the goods as parts, not complete machines, based on what was cleared each time. The Tribunal decided that the goods were in fact complete machines and assessment should be based on that. The matter was remanded to the Asstt. Commissioner for re-examination in light of a relevant decision. The appeal was allowed, and the impugned order was set aside.