COMMISSIONER OF C. EX. Vs. SERVALL ENGINEERING INDUSTRIES

JUDGEMENT

(1.) BOTH these Revenue appeals raise a common question 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 subheading 8439.90. The Commissioner (Appeals) after due consideration of Rule 2(a) of Interpretative Rules accepted their case and held that the item is cleared in CKD/SKD condition and they are required to be treated as paper making machine and in this context he relied on the judgment rendered in the case of Milk -food Ltd., 1994 (71) E.L.T. 549; Mazda Packing Ltd., 1994 (69) E.L.T. 283; Walchand -nagar Industries, 1995 (79) E.L.T. 485; Indian Xerographic Systems Ltd., 1995 (80) E.L.T. 337.

(3.) LD . DR reiterates the departmental view that they are parts and they are required to be considered as parts only for classification purpose and relied on the grounds raised in the memorandum of appeal.