1998 (7) TMI 302

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.... None, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - This appeal from the Revenue was argued by Shri D.S. Negi, SDR. Respondents were not present, having requested for the decision on merits. 2. The jurisdictional Assistant Collector vide his Order dated 14-2-1990 classified the product "Pressed steel Radiators for Transformers" under sub-heading 84.04 on the logi....

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....We find that neither side have cited any case law having bearing on the issue. "Electrical transformers ...............". The entry at Serial No. 2 of the impugned notification read as under : "85.04 Goods other than the following namely :-     Transformers i). Fifteen per cent ad valorem.   Chokes for fluorescent tubes. (ii)   5.Th....

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....tion which refers to description of goods, there is no mention of any "component part" of power driven pumps. On the other hand, it would be observed that against Sl. No. 5 relating to Heading 84.22 there is a specific mention of "parts" under sub-item (iii) of Column (3). It will be obvious from this that while granting exemption for "power driven pumps" the Central Government had no intention to....