1999 (4) TMI 219

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.... Shri A. Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeals taken up for disposal with consent of both sides, after waiving deposits. 2. The primary question for consideration common in both these appeals, is whether ball and roller bearings manufactured by the appellants cleared to manufacturers of internal combustion engine were cleared wi....

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.... parts, he says, are classifiable under Heading 8409.00 of the Tariff. Therefore, since these bearings are not so classifiable, they are not entitled to the benefit of the notification. 5. This reasoning is patently erroneous. If the intention of the notification was to provide exemption only to those parts of the engine classifiable under Heading 8499.00, there would be no need for it to ....

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....se. Therefore, they are entitled for the exemption. 6. The appeal would also succeed on the other ground raised by the Advocate for the appellant. The order of the Assistant Collector holding that the goods were covered by notification was over turned on appeal by the department by the Commissioner (Appeals) resulting in this appeal. The Assistant Collector's order is dated 20-7-1994 and i....