2016 (12) TMI 1653

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..... RDER [Order per : Ramesh Nair, Member (J)]. - The appellant have purchased one duty paid cream separator machinery from M/s. Alfa Laval India Ltd. They filed a refund claim of the duty paid by Alfa Laval as a buyer of the goods on the ground that the machine purchased by them is exempted under Notification No. 6/2002-C.E., dated 1-3-2002 List No. 32A, Sr. No. 3(vi). The adjudicating authority rej .....

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..... mpugned machinery. Therefore, both the lower authorities have rightly rejected the claim. 4. We have carefully considered the submissions made by learned AR and perused the records. We find that the relevant entry to List 32A is as under :- "(3) Machinery for rubber plantation sector, namely : - (i)      Slab cutter, falling under Tariff Item 8441 8000 (ii)&n .....

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..... parator machine is used in processing of the rubber. By any stretch of imagination, both the machineries are entirely different and cannot be treated as one. Therefore, the said machine i.e. cream separator machine is not covered under the exemption notification under Sr. No. 3(vi) of the List 32A of the Notification. Therefore, we find that both the lower authorities have correctly denied the ref .....

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