TMI Blog2021 (12) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ion applicable to cases of classification under the tariff. Therefore, the said decision in the case of COMMISSIONER OF C, EX., VAPI VERSUS HARISH INDUSTRIES ENGINEERS [ 2008 (1) TMI 60 - CESTAT AHMEDABAD] is not applicable to the facts of the present case. We take a note of the fact that the appellant has classified the impugned goods under CTH 844250 which includes Plates,cylinders and other printing components; . The appellant is entitles for benefit of Sno. 41 in list 2 of notification no. 06/2011-CE dated 01/03/2011. Therefore, no demand is sustainable against the appellant - appeal allowed - decided in favor of appellant. - E/396-397/2012 - A/12556-12557 / 2021 - Dated:- 30-11-2021 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich permits concessional rate of duty. Consequently, the demands were sought to be confirmed along with interest and penalties were also proposed. The matters were adjudicated. The authorities below relied on the decision of this Tribunal in the case of Commissioner of Central Excise, Vapi v/s Harish Industries Engineers 2008 (223) ELT651(Tri- Ahd.) holding that the nickel perforated screen is an accessory and the same is not part or the component of the machinery specified at item no. 1-40 of the said notification in list 2. Aggrieved from the said orders, appellant is before us. 3. Learned Counsel for the appellant submits that the whole case of the department is based on the decision of this Tribunal in the case of Harish Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are accessories only. 5. Heard the parties considered their submissions. On consideration of the submissions made by both the parties and records placed before us, we find that the appellant has classified the product cleared by them under chapter heading no. 84425031. For better appreciation of the facts, the said chapter tariff heading is extracted below: 8442 MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINES OF HEADINGS 8456 TO 8465) FOR PREPARING OR MAKING PLATES, PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED) 844230 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4425031 ---- Plate and cylinder for textile printing machine kg. 12% 84425039 ---- Other kg. 12% 84425040 --- Highly polished copper sheets for making blocks kg. 12% 84425050 --- Highly polished zinc sheets for making process blocks kg. 12% 84425090 --- Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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