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TMI Blog2017 (3) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... intendent, for Appellant Shri Vishnu Dutt Trivedi, Consultant, for Respondent Per: Anil G. Shakkarwar The present appeal is filed by Revenue against Order-in-Appeal No.10-CE/APPL/KNP/2009 dated 14/01/2009 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. Brief facts of the case are that the respondents/M/s Rationale Iron & Steel Co. was engaged in manufacture of Machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further it was claimed that the respondents were not eligible for benefit of Notification No.10/2006 dated 01/03/2006 and respondents were called upon to show cause as to why the Central Excise duty amounting to Rs. 1,26,573/- + Education Cess of Rs. 2,531/- should not be demanded and recovered from them under Section 11A of the Central Excise Act, 1944. The appellant contested the Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) that the goods manufactured by them were supplied exclusively in the Army Units consisting of 20 to 30 persons and the said Mincing Machine was a small kitchen gadget of specific design, specially developed by DGQA and the said goods were used exclusively in kitchen of Indian Army for mincing the meat for making Kababs etc. and that the machines were never seen in the market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se it was provided on Page 1236 of Explanatory Notes, 1996 Volume 3 of World Customs Organization at Serial No. 6 under Heading (VII) that Meat Mincing Machine or dicing machines are specifically mentioned there and therefore the goods manufactured by respondents should be classified under Tariff Item No.84385000. 4. Heard the ld. D. R. for Revenue who has presented the grounds of appeal. 5. Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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