Per S.L. Peeran:

This is a Revenue appeal against the order in appeal No. M.CUS: 1064/96 dated 27.6.96 passed by the Commissioner (Appeals), Chennai upholding the assessee's contention seeking clearance of one set of reduction gear with attachment of lubrication device and coupling and for classification under Heading 8483.90 as part of gear reduction along with the benefit of Notification No. 49/95. The Commissioner (Appeals) in the impugned order however did not agree with the contention of the assessee that the impugned goods were eligible for classification under Heading 8483.90 as part of gear unit. However, going by Section Note 2 (a) of Sec. XVI, he held the item to be classifiable along with main unit and upheld the classification under Heading 8483.90 and the claim for the benefit of the concessional rate under the Notification. It is necessary for the purpose of appreciating the Revenue's appeal to extract the main findings of the Commissioner (Appeals) in paras 7 to 13 herein below:

"7. I have carefully considered the written and oral submissions made by the appellant through their Counsel.

8. The short question that arises for determination in this case is whether the