1999 (2) TMI 146

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....the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  This is an appeal against the order of the Collector of Central Excise (Appeals), New Delhi classifying the following items manufactured by the appellants herein under Heading 84.79 of the Schedule to the CETA, 1985 as mechanical appliances having individual functions not elsewhere included or specified, and denying the b....

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.... for fighting the oil fire by producing the foam from outside source available at site. Stand post fire hydrant/hydrant valves are fixed on site of large industrial units for fire fighting purposes by spraying water from outside source. This item is covered under IS : 908 - 1975. 4. We find that Heading 84.24 covers not only fire extinguishers but also the mechanical appliances (whether or not ....