CCE Vs. RAJA FORGINGS AND GEARS LIMITED

JUDGEMENT

(1.) THIS is an appeal filed by the Department against the order of the Commissioner (Appeals) No. 781/CE/CHD/06 dated 25.8.2006.

(2.) HEARD both sides.

(3.) 1. Learned DR draws our attention under chapter heading 8433.00 to Section note 2 to Section XVI and the chapter heading 8483 and submits that the description transmission shaft gears is more specific than parts of harvesting combine.