TMI Blog2003 (10) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... on of law and facts. Hence they are taken up together for disposal as per law. 2. The respondents-assessees are manufacturers of paper and pulp making machines. They cleared paper making machinery batch-wise/section-wise in CKD/SKD condition and prayed for classification as paper making machinery only under chapter sub-heading 8439.10 and not as parts under sub-heading 8439.90. The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be applied and they are to be treated as a complete machinery in terms of Interpretative Rules. He, therefore, submits that Commissioner (Appeals) has not committed any error in his order. He draws support from a similar order rendered by this Bench in the case of CCE, Chennai v. Conveyor Equipments (P) Ltd., 2001 (127) E.L.T. 478 (Tri. - Chennai) and also in the case of TRF Ltd. v. CCE, Jamshe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing. The question to be decided in this appeal is as to whether the appellants manufactured paper making machinery in CKD/SKD condition or the parts of paper making machines. I have pursued the orders placed by the customers and the agreement entered into. From the agreements/contracts, it is clear beyond doubt that the appellants had manufactured only the paper making machinery t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns the paper making machinery cleared batch-wise/Section-wise in CKD/SKD condition has to be classified as paper making machinery only under sub-heading 8439.10 and not as parts under sub-heading 8430.90. The argument of the lower authority that they cleared the goods in parts over a period of time and never cleared machinery as a whole, is not correct as the complete machinery cannot be cleared a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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