9911796707
TMI Blog1998 (5) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - Following items are in dispute in so far as their classification in the Central Excise Tariff Act is concerned. Their classification is made by the Revenue and as claimed by the assessees are shown against each of these items :- Sl. No Item Heading (Assessee) Heading (By Asstt. Collr.) (1) (2) (3) (4) 1. Rain Protection Hood 84.21 7308.90 2. M.S. Butterfly Damper 84.21 7308 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the above, the appellants have urged that the manufactured parts/components are of prevention of pollution system/plant or Air filter system/plant falling under sub-heading 8421.00, manufactured under the Industrial Licence for such purpose issued by Ministry of Industry. They are not therefore permitted to manufacture goods or parts falling under other headings or parts for other uses as descr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em/machines being made of iron and steel. They will fall under Tariff Heading 73.08. Similar reasoning, he submits apply to other items as taken by the lower authorities. 5. We have carefully considered the pleas advanced by both the sides. We observe that the appellants contention right from the beginning, has been as aforesaid while submitting the classification list which had given the en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the contention of the appellant as claimed in their classification list. We therefore direct the lower authorities to verify the end-use as stipulated by the appellants in their classification list in respect of the disputed items. If they are satisfied by the end-use as set out by the appellants and Revenue has no evidence on record to disclose to the appellant that for which other specific pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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