TMI Blog2004 (5) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 30-9-2003 has been contested by the appellants vide which the Commissioner of Customs has denied them benefit of Notification 16/2000-Cus., dated 1-3-2000. 2. The learned Counsel has contended that the benefit of the above said Notification in respect of the machinery (Fermentor) imported by the appellants had been wrongly denied on the ground that it did not produce any commodity which coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 419.89, while the Department wanted to classify the same under CTH 8479.89. The dispute was resolved ultimately by the Tribunal in an appeal filed by the appellants against the order of the adjudicating authority who refused to accept the classification as profounded by them, by holding the classification under sub-heading 8479.89 of the CT vide Final Order dated 8-11-2002. The Tribunal, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties classifiable under sub-heading 8479.50/8479.89. No such condition regarding the marketability of the commodities as such produced by such machinery, had been prescribed therein. Therefore, any machinery meant for production of commodities and classifiable under the above said sub-headings of the CTH, shall stand covered by this Notification. The machine Fermentor imported by the appellants is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
