1999 (3) TMI 160

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.... [Order per : P.C. Jain, Vice President]. - Matter called. None for the appellants. They have desired for deciding the appeal on merits. 2. The issue involved in this appeal is regarding classification of crankshafts used in gas compressors which are further used in water coolers. They claimed the benefit of Notification No. 166/86-C.E., dated 1-3-1986 (as amended) on the ground that the ....

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....36.10 , or 9032.11 Parts of gas compressors of kind used in the manufacture of water coolers and parts of water coolers. Nil If, - i) the said parts are used in the manfacture of the said compressors or the said water coolers ii) such use is elsewhere than in the factory of production the procedure set out in Chapter X of the Central Excise Rules. 3. From a bare persual of the notificat....

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....rder, we may refer to the judgment of Apex Court in the case of Jain Engineering Co. v. C.C., Bombay [1987 (32) E.L.T. 3] which in our view is not relevant to the controversy in hand before us. In that case an exemption Notification No. 281/76-Cus., dated 2-8-1976 specifically gave exemption to internal combustion piston engines as well as parts thereof though the Tariff Heading 84.06 mentioned in....