1999 (10) TMI 250

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....e Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by the Revenue is whether the benefit of Notification No. 202/88, dated 20-5-1988 is available in respect of stainless steel tubes and pipes manufactured by M/s. Rajendra Mechanical Ltd. 2.  When the matter was called no one was present on behalf of the respondents in spite of notice. We,....

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....n M/s. Eagle Flask Ltd. v. Collector of Central Excise is as this. In the light of this the definition is the chapter note of steel would cover stainless steel also since stainless steel is defined as alloy steel containing 1.2% or less carbon by weight (I exclude the other elements as they are not relevant). The fact that Notification 202/88 refer in Sl. No.1 to pig iron and Sl. No. 2 to stainles....