ORIENTAL SCIENCE APPARATUS Vs. CCE

JUDGEMENT

(1.) In this appeal, which has been preferred against the impugned order in appeal, the issue relates to the classification of goods known as Moisture Testing Machines. The appellants are engaged in the manufacture of these machines and has sought classification under Chapter heading 8437.00 of the CETA chargeable to nil rate of duty whereas the Revenue has propounded classification under heading 9031.00.

(2.) The adjudicating authority accepted the classification as put forth by the appellants vide order in original dated 14.5.02 but the Commissioner (Appeals) has reversed that order through the impugned order by accepting Revenue's classification under heading 9031 of the CETA.

(3.) The learned Counsel has contended that the goods inter -alia, Moisture Testing Machines manufactured by the appellants are solely meant for testing moisture contents of food grains like wheat, rice, paddy, maize, etc. and are used mainly in the milling industry and as such, merit classification under chapter heading 8437.00 of CETA read with HSN Notes.