- (1.) Heard the learned counsel for the parties.
(2.) The tribunal has held that the machinery in question namely Grinding discs fall within Tariff Item 84.56 which reads as follows:
(3.) The Revenue's case was that the said goods fall under Tariff Item 84.59 which reads as follows: 84.59: Machines and mechanical appliances, having individual functions, not falling within any other heading of this Chapter: (1 Not elsewhere specified 60% (2 Machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials, for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves, machines for mounting card clothing; nuclear reactors.;