1999 (10) TMI 201

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....k Kumar, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellants filed this appeal against the order-in-appeal dated 24-2-1992 passed by the Collector of Central Excise (Appeals). 2. In the impugned order, the benefit of Notification No. 155/86-C.E., dated 1-3-1986 was denied to the water filter manufactured by the appellants. 3. Ld. Counsel, appe....

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.... the case of C.C.E. v. IEK Plastics Ltd. reported in 1999 (107) E.L.T. 206 allowed the benefit of this notification in respect of water filters known as Zero B which are similar to the product, in question, in the present case. She submits that this decision was followed by the Tribunal in the case of M/s. United Engineers v. C.C.E., Bombay-II [vide Final Order No. 880/99-B, dated 20-8-1999 - 1999....