1999 (7) TMI 126

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....he Respondents. [Order per : G.R. Sharma, Member (T)]. -  This is an appeal filed by the appellants on the question of availability of exemption under Notification No. 205/88, dated 25-3-1988. 2. The facts of the case are that the appellants filed a CL describing their product as flat plate solar collector (toughened tempered glass). They claimed the benefit of Notification No. ....

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....appeared for the appellants. In spite of the fact that the notice for today's hearing was issued to the appellants on 3-6-1999. Since the issue is simple one, it was decided to hear the appeal and decide the matter. 4. Shri R.S. Sangia, ld. JDR submits that the appellants had misdeclared their product for availing the benefit of Notification No. 205/88. He submits that the appellants manuf....

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.... submissions of ld. JDR. We have also perused the evidence on record together with the opinion of the Principal Scientific Officer of the Ministry of Energy. We note that the notification allows exemption from duty only to solar flat plate collector. We also note that the assessee could not place any evidence on record that they were supplying all parts of the solar flat plate collector including ....