TMI Blog2004 (2) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... have no independent use there is no need for the Department to prove the same. It is a basic and settled law that what is admitted need not be proved - Matter remanded back - Decided in favour of Revenue. - 3213-3214 of 1998 - - - Dated:- 12-2-2004 - S.N. Variava and H.K. Sema, JJ. [Order]. - These appeals are against an order of the Customs, Excise and Gold (Control) Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non electric. 8419.10 All goods other than parts 16% 8419.90 Parts 16% 2. The Respondents sought to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) relied upon a Circular issued by the Board of Central Excise dated 25th September, 1986 and held that Receivers, Surge Drums and Flash Vessels were classifiable under Tariff Item No. 73.11 and the Drain Pot under 73.10. It was held that the oil separator would be classifiable under 84.79 and the Base Frame under 7308.90. 5. The Appeal filed by the Department has been disposed of by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a basic and settled law that what is admitted need not be proved. 6. The Judgment of the Tribunal thus needs to be set aside. It was however urged, on behalf of the Respondents that there are circulars of the Board which should really have been considered by the Tribunal. 7. We, therefore, set aside the impugned Judgment and remit the matter back to the Tribunal for deciding the same on me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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