1997 (2) TMI 318

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....s. Shri G.D. Sharma, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured Traverser (Railway material handling equipment) falling under Tariff Item 68. Vide show cause notice dated 24-5-1983 it was alleged that during the course of manufacture of the traverser, the assessee had also manufactured and cleared "Geared Motor" falling under Tariff Ite....

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....rm the function of lifting. The claim made by the assessee before the lower authorities was that at no time a geared motor came into existence although similar function was performed by the combination of a motor and gear box placed in tandem. Shri Banerjee also referred to the reproduction of a typical geared motor in which a motor is shown to be physically integrated with a gear box in a single ....

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....otors'. The show cause notice also refers to Board's Circular No. 1/CX. 4, dated 1-5-1978 in order to support the allegation. We have seen the extract of the Circular which states that geared motors would fall under Tariff Item No. 30 and not under Tariff Item No. 68 and that performa credit should be available in respect of the electric motors used by the assemblers in the manufacture of geared m....