1987 (4) TMI 346

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....R, for the Respondent. [Order per : M. Santhanam, Member (J)].  - The Appeal is against the orders of the Collector of Central Excise (Appeals), Madras dated 11-1-1983. The Appellants made an application to the Superintendent for procurement of air conditioners in terms of Notification No. 56/78 to be installed in Fuel Injection Pump Test Room of the Engine Assembly Section in their Enn....

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....e to the Appellants. 3. Shri H.L. Verma, S.D.R., urged that fuel injection pump test room could not be considered as a premises for research or manufacture and the benefit of the notification would not be available. 4. The short point for consideration in this Appeal is whether the benefit of Notification 56/78 dated 1-3-1978 would be available to the Appellants. The above notification exemp....

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.... on and the location of the air conditioners. The fuel injection pumps were procured from outside and have to be calibrated and subjected to rigorous checks before they are passed out of fitment on IC engines. A thorough and careful test should be carried out before despatch at the manufactures' site. The pumps are tested and calibrated for possible variations. The timings are also tested in order....