TMI Blog2000 (8) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. In both these Revenue appeals, the issue is common. Therefore they are taken up together for disposal as per law. 2. The Revenue is aggrieved against the rejection of the departmental appeals by the Commissioner (Appeals) in respect of the two Orders-in-Appeal No. 57/92 (CBE), dated 18-3-1992 and No. 61/92-CE (CBE), dated 18-3-1992. The assessee had filed classification list in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the Department and the Respondents carefully. As could be seen from the list of functions of the equipment provided in a Trailer Mounted Transportable Service Unit, it contains three essential functions viz. (i) Cleaning (ii) Lubricating and (iii) filling of oil. None of this could be called the principal function. According to note 7 of Chapter 84, a machine the principal purpose of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted error in classifying the item under sub-heading 8479.00 and that the item is required to be classified under heading 8467.00 by applying the Interpretative Rule 3(b). 4. Shri S. Kannan, learned DR reiterates the ground taken up by the Revenue in the appeals for re-classifying the item. 5. Shri G. Suresh, learned Chartered Accountant submits that the same issue came up before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has upheld the assessee s claim and dismissed the Revenue s appeal. Para 3 of the order is reproduced below : The learned lower authority has held the goods to be considered as compressor only. The whole set is mounted as one unit and the compressor forms one of the components in the Unit. The ld. Lower authority has assessed the goods as a compressor by holding that the principal function is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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