1999 (4) TMI 253

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....ri K.L. Ramteke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Each of the appellants was, at the relevant time, the manufacturer of washers, rivets, "chaplas", "pattis" (strips). The manufacture was done in each case on job work for manufacture of gas lighters being classified by them under Heading 9613.56. 2. We are concerned with the period 1-3-1989 to 21-4-1....

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....ector of Central Excise, Rajkot. It was claimed that in pursuance of the discussion between the Collector and the manufacturers of such lighters it had been concluded that certain items were mutually agreed to be classifiable as parts of lighters. The Collector did not accept either of these contentions. He found the goods to be identifiable as parts of gas lighters. He was of the view that the di....

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.... and the Collector and his Superintendent Technical, and sums up that it was agreed that only those items which are referred to above would be classifiable as parts of lighters. It has an enclosure to it which described the component parts of each of these sub-assemblies along with illustration thereof. 5. We are sceptical about the correctness of the position as stated in this letter. How....