Commr. of C. Ex. Vs. Electro Pneumatics and

1. the appeal filed by the department is against the order of the commissioner (appeals), confirming the claim of the assessee that hydraulic press, pipes, tube, bending machines, special purpose machines for working metal and honing machines, all computer numerically controlled are cnc machines tools and has been exempted under notification 253/88.2. after hearing the departmental representative we find no merits whatsoever in the department's appeal. the only ground in the appeal is that the goods are more appropriately classifiable as machines and not machine tools. machine tools are necessarily machines. machine tools are defined in the mcgraw-hill dictionary of scientific and technical terms, third edition, as "stationary power driven machine for shaping, cutting, turning, boring, drilling, grinding or polishing of solid parts especially metal". the appeal does not question that the goods are machines tools since they are classifiable either under heading 8460.00 or 8462.00, which was approved by the superintendent either in the appeal before the commissioner (appeals) or in the appeal before us. what was questioned in these proceedings was only the applicability of the notification. we cannot find, how when the department does not dispute the classification of the goods as machine tools, it can claim that the benefit of the notification will not apply for the reason that they are not machine tools.