(1.) Heard the learned counsel for the parties.
(2.) The tribunal has held that the machinery in question namely Grinding discs fall within Tariff Item 84.56 which reads as follows:
(3.) The Revenue's case was that the said goods fall under Tariff Item 84.59 which reads as follows:
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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