1996 (4) TMI 231

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..... r the Respondent. [Order per : V.P. Gulati, Member (T)]. - The following points arise for consideration in the instant appeal are : 1. Classification of MCB vent plugs/PP caps 2. Benefit of Notification No. 175/86 in respect of the same. 2. Ld. Counsel appeared for the Appellants has pleaded that the assessee's claim for assessment is under Tariff Item 3923.90 while the author .....

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..... one solely or principally for a particular kind of machine, the same have to be assessed under the heading covering the machine. We observe that the scope of the machine has been elaborated in the Section Note 5 of Section XVI and it clearly covers batteries within the ambit of the term machine for the purpose of classification. In this view of this matter the position that emerges with the appli .....

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..... on of the Board. He has pleaded that the appellants [sic.] of this clarification cannot be ruled out the Notification No. 175/86 for the reason of having used the brand name. 4. The Ld. D.R. for the Revenue has no-objection for remanding the matter for de novo decision in the light of the above instructions. In view of this we hold that this is a fit case for the matter for this limited purp .....

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