The appellant herein imported a companyplement of pulp making machinery for companyversion of wood chips into pulp.
According to the appellant, the function of the motor vibrator is to work in companyjunction with the delibrator in feeding the wood chips into the screw feeder at a pre determined rate.
The said machinery companyprised of five companyponents, namely, delibrator, screw feeder chutes, motor vibrator with actuator, sealing water system and high temperature protection equipment.
KAPADIA, J. Whether, in the facts and circumstances of this case, the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the tribunal was right in classifying motor vibrator with actuators under residuary sub heading 8479.89 of Customs Tariff Act, 1975 for short CTA , is the question which arises for determination in this civil appeal filed by the assessee against the impugned judgment of the tribunal dated 10.11.1999.
