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2018 (4) TMI 1027 - AT - Central ExciseBenefit of N/N. 6/2002-CE - Scouring Machine falling under Chapter 8451.10.10 or milling machine? - case of appellant is that the intention of the said notification is to grant exemption to both milling machine and to scouring machine and not to a combined milling and scouring machine - Held that: - The appellants have produced an expert opinion which clearly states that the scouring machine is significantly different from milling machine and he has opined that the scouring machines are used for fiber like, cotton yarn and polyester yarn, whereas the milling machine is used for processing of woolen yarn - the certificate produced by the appellants is at contrast with the findings of the Commissioner (Appeals). This finding of the fact goes to the root of the issue. In case no combined scouring and milling machine exists then the notification cannot be implemented in the manner in which Revenue seeks to interpret. Such interpretation in these circumstances will deter the purpose of the notification. Since the expert opinion was not produced before the Commissioner (Appeals) and it has the variance with the findings of the learned Commissioner (Appeals) on the basis of literature, it would be in the interest of justice to ascertain the correct position in fact before going further into the interpretation of notification - matter is remanded to Commissioner (Appeals) to first decide if a combined scouring and milling machines exist after comparing the evidence produced by the appellant. Appeal allowed by way of remand.
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