1998 (6) TMI 346

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....ar, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Vice President]. - The respondents manufacture parts of transformers they filed classification list for the parts under sub-heading 8504.00 of the Central Excise Tariff Act, and claimed exemption under Notification No. 160/86 this notification grants exemption inter alia at Serial No. 2 thereof to goods falling under Heading 85....

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.... transformer. The Commissioner (Appeals) set aside the Assistant Commissioner order in the impugned order and it was noted by that authority that when the Notification specifically mentioned transformer it cannot be construed to mean that transformer include parts thereof also. 2. Shri S.V. Singh the ld. JDR referred to the grounds of appeal and emphasised that by application of the Section ....