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1993 (10) TMI 158
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....uresh and G. Prabhakar Sastry, Advocates, for the Respondents. [Order per : S.D. Mohile, Member (T)]. - The issue involved in this appeal is eligibility to the benefit of exemption under Notification No. 179/77 Central Excise dt. 18-6-1977 of L.P.G. stoves assembled without the aid of power by the appellant[2] out of duty-paid components partly purchased from outside and partly manufactured ....
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....late Authority had stated that this distinction between "raw materials" and "components" for the purpose of applying the ratio of Tribunal[8] decision in the case of Jain Soap Mills was not correct and he has allowed the appeal of the appellants before him (the respondents in the present appeal). 4. The Department has filed the present appeal against the said order in appeal inter alia on ....