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of <h1>Appellate Tribunal rules parts of transformers eligible for concessional duty under Notification No. 160/86-C.E.</h1> <h3>POWER ENGINEERS (JAIPUR) PVT. LTD. Versus COLLECTOR OF C. EX., JAIPUR</h3> POWER ENGINEERS (JAIPUR) PVT. LTD. Versus COLLECTOR OF C. EX., JAIPUR - 1999 (105) E.L.T. 590 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled that parts of transformers are eligible for the concessional rate of duty under Notification No. 160/86-C.E. The tribunal found that the parts were not excluded from the notification and granted the benefit to the appellants. The order in adjudication No. 95/90 was set aside, and the appeal was allowed.
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