2003 (5) TMI 281

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..... r per : S.S. Sekhon, Member (T)]. -  The Revenue has come in appeal against the following finding of the Commissioner :- "On close scrutiny of the case record, descriptions of the impugned products and memorandum of cross-objection filed by the party it is observed that the Commissioner, C. Ex., Mumbai-II as well as the A.C.C., Ex. Div. II, Mumbai-II have not put forth any specific reasons .....

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..... e product, are machines falling under the category of "other machines" classifiable under Chapter sub-heading 8422.90 and are eligible for concessional rate of duty @ 10% Adv. Vide Notfn. 51/93, dt. 28-2-1993. In view of the above the appeal merits dismissal. Ordered accordingly."\ On the grounds in this appeal :- "The Asstt. Commr., C. Ex. Dn. II, Mumbai-II has approved the classification of t .....

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..... nt. Shri S.S. Bhagat, learned SDR appearing for Revenue did not produce any further material, before us to support the ground taken by the Commissioner in the appeal. He fairly concedes that the Chartered Engineer certificate relied upon by Commissioner (Appeals) in his order has not been commented/doubted in the Revenue's appeal. 3. It is find Revenue has suggested certain classifications f .....

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