TMI Blog2016 (12) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... oods can be finalized only after going through detailed technical write-up regarding nature of the product and its proposed use. Though the ld. Counsel for the appellant has explained during hearing that a technical write-up along with drawing has been submitted by the assesee before the adjudicating authority, we find that same has not been discussed in detail. Under the circumstances, we deem it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Product As per appellant As per department 1. Guard of Kiln Ring Gear 8417 8483 2. Travelling Carriage Bogie 8474 8431 The first item listed above was being classified and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and the nature of machinery in which the goods are proposed to be used. The Commissioner (Appeals) has given the following findings: 8. I have gone through the facts of the case on records and submission of the party, written as well as during personal hearing. 9. The party have already voluntarily paid ₹ 5,82,404/- as central excise duty payable on bridge Assembly along with LT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e technical opinion to support their claim. He has also referred to common parlance test which has been prescribed by the Honble Supreme Court to decide the classification. We are of the view that the classification of such goods can be finalized only after going through detailed technical write-up regarding nature of the product and its proposed use. Though the ld. Counsel for the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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