TMI Blog2005 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order of Commissioner (Appeals), Central Excise Customs, Pune, who confirmed the duty demand of Rs. 14,37,805/- on certain machinery items, but set aside the penalty of Rs. 25,000/- imposed upon the appellants by the adjudicating authority. 2. The demand has been confirmed as a result of holding that the disputed items did not fall for classification under Chapter Heading 84.34 to the Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of pasteuriser/chiller etc. from the coverage under Chapter Heading 84.34. Note No. 2 to Chapter Heading 84 clearly sets out, that subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the Heading Nos. 84.01 to 84.24 and at the same time to a description in one or other of the Heading Nos. 84.25 to 84.80 is to be clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 and that they are chargeable to duty at the rate of 13%, which prevailed at the relevant time. As regards item at serial No. 5, he has classified it under Chapter Heading 8413.99 as pumps for liquid and parts thereof and therefore falling under Chapter sub-heading 8413.19 and attracting duty at the rate of 13%. As regards, item at serial No. 6 above, he has held that they are classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Chapter Heading 84.34. HSN Explanatory note also excludes machines for wrapping or weighing a product from Chapter Heading 84.34. 5. Further in the case of Diary Development Corporation v. Collector of Customs, Bombay - 2000 (119) E.L.T. 629, the Tribunal held that butter packing machine is classifiable under Heading 84.22 of the Customs Tariff Act, 1975 and not under Heading 84.34. 6. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
