2006 (9) TMI 25

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent appeal relates to the benefit of Notification No. 51/93, dated 28-2-93 to the appellant's products "Packing Inspection Table" classified by them under Chapter heading 8422.90. The notification in question grants exemption to all goods falling under Heading 8422.90, other than the parts. Undisputedly, the goods fall under Heading 8422.90. However, the benefit of the Notification has been denied .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . We have seen the photograph of the said table produced on record, as also the technical material. It is seen that the inspection table is not the ordinary kind of a table but has a gear drive motor attached to it with variable speed. It consists of a tabular structure with a moving belt to carry the bottles, from the capping machine for inspection and then for onward transmission to the labellin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l packing machine itself and has to be classified as packing machine under Chapter heading 8422. As such, we are of the view that concessional rate of duty in terms of Notification No. 51/93 was available to the appellants. Accordingly, we set aside the differential duty of Rs.5576/- confirmed by the authorities below and allow the appeal with consequential relief to the appellants. (Dictated in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X