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TMI Blog2018 (7) TMI 1926X X X X Extracts X X X X X X X X Extracts X X X X ..... very old pertaining to the year 2006, the appeal is taken up for disposal with the consent of ld.D.R. for the Revenue. 3. The show-cause notice dated 30th April, 2003 was issued alleging mis-declaration and mis-classification of the machines manufactured by the respondent and also wrong availment of SSI exemption Notification. The Adjudicating Authority dropped the proceeding initiated by the show-cause notice. Being aggrieved, the Department was in appeal before the lower appellate authority, who upheld the adjudication order. Hence the present appeal by the Revenue before the Tribunal. 4. The main grounds of appeal are that the Commissioner (Appeals), has committed a grievous error in not appreciating that the goods, namely, tea machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion, the same are more appropriately classifiable under CETH 84.38 of the Schedule to the Central Excise Tariff Act, 1985. Assumably and not admittedly, tea qualifies as an agricultural produce ; then also, the impugned machineries ought to have been classified under T.H.84.38 since there is no specific entry available to tea sorting machinery elsewhere under the Chapter. Besides, as per the new eight-digit classification effective from 28.02.2005, the products, "Tea Leaf rolling or cutting machine" finds specific entry against Tariff Item 8438 80 40. 5. Heard the ld. D.R. for the Revenue and perused the appeal records. 6. We find that the issue is no more res-integra in view of the decision of the Tribunal in the case of CCEx. & S. Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. The competing tariff entries for the impugned goods read as under : "84.33 8433.00 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit and other agricultural produce, other than machineries of heading No. 84.37. 84.38 Machinery, not specified or included elsewhere in this chapter, for the Industrial preparation or manufacture of food or drink, other than Machinery for the extraction or preparation of animal or fixed vegetable fats and oils. 8338.10 All goods other than parts. 8438.90 Parts" 7. The Department's contention as proposed in the show cause notice is that the impugned machineries are classifiable under sub-heading 8438.00. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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