TMI Blog2007 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... parts thereof falling under Chapter 84 of Central Excise Tariff Act, 1985 (in short the 'Tariff Act'). Alleging that the assessee had mis-classified the following products, show cause notices were issued proposing to levy duty of Rs. 14,37,805/-. According to the revenue the relevant products were mis-classified as under: (i) Skid mounting type milk/cream pasteurizer S.H. 8434.10 (ii) Chilling plant 8434.10 (iii) Milk Cream Chiller 8434.10 (iv) Milk Cream pasteurizer 8434.10 (v) Milk/cream/ghee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following classifications. "(i) Skid mounting type milk /cream pasteurizer (ii) Chilling plant (iii) Milk Cream Chiller (iv) Milk Cream pasteurizer 4. Under Chapter sub-heading No. 8419.10 and parts of the above machinery under Chapter sub-heading No. 8419.90 chargeable to duty @13% adv. (v) Milk/cream/ghee pumps under Chapter sub-heading No. 8413.19 and parts thereof under CSH No. 8413.99 chargeable to duty @ 13% adv. (vi) Milk/Cream Separators under CSH No. 8421.10 and parts thereof under CSH No. 8421.90 @13% adv. (vii) Butter packing machine under CSH No. 8422.80 and parts thereof under CSH No.8422.90 @ 13% adv." 5. All the four demands were confirmed involving a total demand of Rs. 14,37,805/- under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the HSN Explanatory note and Chapter headings and sub-headings 10. Learned Counsel for the revenue on the other hand supported the impugned judgment the Tribunal 11. Chapter 84 deals with Nuclear Reactors, boilers, machinery and mechanical appliances and parts thereof. The relevant portion of the Chapter reads as follows: "1. xx xx xx xx 2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the heading Nos. 84.01 to 84.24 and at the same time to a description in one or other of the heading Nos. 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter. Heading No. 84.19 does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarifying machinery or apparatus (heading 84.21). (Simple filter funnels and milk strainers are, however, classified according to the constituent material). (c) Machines for washing milk containers, and milk bottling or canning machines (heading 84.22) (III) Machinery for converting milk into other dairy products: (A) Butter making machines (1) xx xx (2) xx xx xx xx (3) xx xx xx xx (4) but not including machines which also wrap or weigh the product (heading 84.22 and 8423) (B) Cheese making machines (1) xx xx xx xx (2) …..but not including machines which also wrap or weigh the product (headings 84.22 and 84.23) (III) Parts: xx xx" 14. Even on a bare perusal of the Note No. 2 to Chapter Heading 84.34 and HSN Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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