TMI Blog2007 (12) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. - E/937-939/2005 - 1425-1427/2007 - Dated:- 11-12-2007 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri S. Raghu, Advocate, for the Appellant. Ms. Sudh Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. These appeals arise from the Order-in-Appeal No. 13/2005 (H-III) (D) CE, dated 20-7-2005 by which the Commissioner (Appeals) allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of goods and imposing redemption fine and penalty, apart from the penalty of Rs. 5000/- each on the Managing Director and the Director of the company. Hence these three appeals. 2. The learned Counsel submits that this Bench in their own case has decided the issue in favour of the assessee holding that the items manufactured are parts of poultry keeping machinery falling under Chapter Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue had filed an appeal before this Bench contesting the classification as noted supra. The Tribunal in the assessee s own case cited supra considered this very issue upholding the classification under Chapter Sub-Heading No. 8436 as against the Revenue s claim under Chapter Sub-Heading 7314. In the present case, the Revenue is claiming the classification under Heading 3926 although the item is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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