COMMISSIONER OF CUSTOMS Vs. BHAWANI ROLLER FLOUR MILLS

JUDGEMENT

(1.) In this appeal which has been preferred by the Revenue against the impugned Order -in -Appeal dated 17.7.2002 passed by the Commissioner (Appeals), the issue relates to the classification of Automatic Moisture Unit NC4. The Commissioner (Appeals) had classified this item under Chapter Heading 8437.90 as sought by the respondents, as against the Chapter Heading 8479.89 as claimed by the Revenue and accepted by the adjudicating authority.

(2.) The Revenue in the grounds of appeal has contested the correctness of the classification of the goods in question referred above by the Commissioner (Appeals) on the ground that these do not form essential part of any machine/equipment/apparatus and had been imported for fitment in the existing system as a consequence of technology upgradation and performs independent function of moisture control.

(3.) The learned SDR has reiterated these grounds in his argument before us. On the other hand, the learned Counsel for the respondents had reiterated the correctness of the impugned order -in -appeal.