CC, Chennai : Respondent Appearance Shri Karthik Ranganathan, Adv.,for the Appellant Shri K.C. Jena, ADC (AR), for the Respondent CORAM Honble Shri R. Periasami, Technical Member Honble Shri P. K. Choudhary, Judicial Member Date of Hearing/Decision: 02.03.2016 FINAL ORDER No. 40409 / 2016 Per R. Periasami This appeal is restored as per the direction of the Honble High Court order dated 11.06.2015, in C.M.A. No. 1124/2015, wherein the Honble High Court set aside the Final Order No. 42/11 dated 12.01.2011 of this Tribunal, where the appeal was dismissed for want of clearance from the Committee on Disputes. Accordingly, the appeal is taken up for hearing. 2. The brief facts of the case are that the appellants are a State PSU, imported parts of Hydro Electric Generator ie., Epoxy insulated single turn half coils with accessories and Epoxy insulated single turn half coils wave stator windings etc. vide Bills of Entry No. HD0601030 dated 25.08.94 and HD555 dated 27.08.94. The goods were assessed under 8544.11 and the appellant paid duty without protest. Subsequently, they filed the refund claim and claimed the classification under 8503. The Commissioner (Appeals) rejected the appeal. The same was upheld by CESTAT under Final Order No. 541544/2000 dated 25.04.2000. The Honble Supreme Court in their order dated 09.04.2002 in Civil Appeal No. 6582, 6583 and 6586/2000 set aside the orders and remanded the matter to the Assistant Commissioner to decide the original application dated 27.08.94. The adjudicating authority in his denovo order held that the goods are rightly classifiable under 8544 and rejected the claim. The Commissioner (Appeals) in her order dated 30.04.2004 upheld the OIO and rejected the appeal. Hence, the present appeal. 3. The Ld. Advocate appearing on behalf of the appellant submits that the imported items are parts of hydro electric generators and they have imported epoxy stator coil in the year 1990 for functioning of the Hydro Electric Project of Sharavathi Power Generation Station. The impugned goods are parts of the generator and it is solely/principally designed for the generator and is classifiable under 8503 as part of generator. He drew attention to the catalogue, sketch diagrams and Section Note of Section (xvi) and submits that as per Section Note 2 (b), covers parts suitable for use solely or principally with a particular kind of a machine or with a number of machines of the same heading. He also drew our attention to the letter dated 08.09.1995 issued by the supplier M/s. General Electric Canada INC, wherein the supplier has clearly certified that the supply of epoxy coils and accessories are specially made for hydro electric generating units at Sharavathy Power Generating station and certified that these coils are to be used only on the above generator sets and not elsewhere. He submits that the classification 8544 is only for insulating materials either wire/cables and other insulated electric conductors etc. He submits that classification 8503 specifically covers parts suitable for use solely or principally with the machines of heading No. 85.01 or 85.02. He relies on the following case laws in support of his contention: 1. Sharp Industries Vs. CCE 1999 (110) ELT 816 (Tri. Chen.) 2. CCE Vs. Jyoti Electrical Motor Ltd. 2003 (162) ELT 1117 (Tri.Del.) 3. CCE Vs. Chitra Indus 1997 (92) ELT 571 (Tri.Delhi) 4. Windel Submersible Pvt. Ltd. Vs. UOI 1992 (61) ELT 421 (Guj.) 4. On the other hand, the Ld. AR reiterated the findings of the adjudicating authority and appellate authority and vehemently opposes the appellants submissions. He drew attention to the Bills of Entry where the appellants have declared that the items were epoxy insulated single turn half coils with accessories, which are rightly classified under 8544. He submits that the classification is determined by the provisions under chapter note and section note and under specific entry. He also submits that judgment of Honble High Court of Gujarat relied on by the appellant is clearly distinguishable as what is imported in that case was stators. 5. After hearing both the sides we find that the short issue involved in this appeal is whether the impugned goods imported and cleared under the said Bills of Entry are classifiable under 8503 as parts of generators or under 8544 as insulated wire/cables as claimed by the Revenue. We find that the appellant is a State PSU imported the