Sand moulds under Heading 84.80 qualified for exemption under Notification No. 220/86-C.E., with Revenue's challenge rejected.

Sand moulds classifiable under Heading 84.80 were held to fall within the scope of Notification No. 220/86-C.E., because the exemption extended to articles covered by that heading and moulds were treated as included for exemption purposes. The appellate authority's view that the goods satisfied the notification was upheld, and the Revenue's challenge failed.

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Issues: Whether sand moulds classifiable under Heading No. 84.80 of the Central Excise Tariff were eligible for the benefit of Notification No. 220/86-C.E. dated 2-4-1986.

Analysis: The sand moulds were not in dispute as being classifiable under Heading No. 84.80. The notification extended exemption to articles falling under that heading, and moulds were treated as covered by the heading for the purposes of the exemption. The appellate authority's view that the goods satisfied the notification was found to be correct.

Conclusion: The sand moulds were eligible for the benefit of Notification No. 220/86-C.E. dated 2-4-1986 and the Revenue's challenge failed.

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