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1998 (11) TMI 223

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....huk, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In this case by the adjudication Order No. 95/90 dated 4-10-1990, the appellants were held to be not eligible to the benefit of concessional rate of duty in terms of Notification No. 160/86-C.E. for parts of Transformers, and by adjudication Order No. 101/90, a demand of Rs. 44,515.87 was confirmed as a result of t....

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....it has been denied to parts of transformers on the ground that the notification excludes transformers, and parts of transformers also falling under heading as transformers viz. Heading 85.04, parts are also excluded. We have perused the notification. The notification exempts goods specified in Column No. 3 of the table hereto annexed and falling under the heading or sub-heading No. of the Schedule....