https://www.taxtmi.com/caselaws?id=73299 An original excise order merges into the appellate order once an appeal is decided, so revisional jurisdiction cannot later be exercised against the original order on the same subject-matter. Separate manufactured components do not become a single complete machine merely because they are connected and used together; the power pack and hydraulic rivetting gun retained separate identity. On classification, the rivetting gun was treated as falling under Item 68 rather than Item 51A(ii), and that classification meant the exemption under Notification No. 118/75-Central Excise was unavailable. en-us Wed, 07 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73299 An original excise order merges into the appellate order once an appeal is decided, so revisional jurisdiction cannot later be exercised against the original order on the same subject-matter. Separate manufactured components do not become a single complete machine merely because they are connected and used together; the power pack and hydraulic rivetting gun retained separate identity. On classification, the rivetting gun was treated as falling under Item 68 rather than Item 51A(ii), and that classification meant the exemption under Notification No. 118/75-Central Excise was unavailable. Case-Laws Central Excise Wed, 07 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73299