1999 (8) TMI 280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by the Revenue is whether the vaccum reservoir, manufactured by M/s. Ganga Singh & Sons, is classifiable under Heading 86.07, as claimed by the department or 7309.00 of Schedule to the Central Excise Tariff, as decided by the Collector (Appeals) in the impugned order. 2. Shri Jagdish Singh, learned JDR, appear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Registration. 3. Shri Kamal Malhotra, Chartered Accountant, submitted that the reservoirs manufactured by them are of general use and can be used in any industrial house; that these reservoirs are sued by the railways to store the liquid so that the vaccum is not created and these reservoirs are specifically covered by Heading 73.09. 4. We have considered the submissions of both the si....