1998 (2) TMI 334

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.... Shri S. Nunthuk, JDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  The appeal is directed against Order-in-Appeal No. 166-C.E./IND/90 dated 30-10-1990 passed by Collector of Central Excise (Appeals). 2. Arguing for the appellants, the ld. Advocate submits that they are body builders and have removed some semi-finished bodies along with chassis to another pr....

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....he Final Order No. E/1593/97-B in their own case where the Tribunal held that small scale exemption was available in such case as goods were classifiable under 8707. 3. The ld. DR reiterated the departmental points. 4. In the first place, since goods were classifiable under 8707 and were eligible to exemption under Notification No. 175/86, dated 1-3-1986 and as held by the Tribunal....