1999 (8) TMI 416

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....ngs, other than those used in vehicles of Chapter 87." The appellants availed themselves of the concessional rate. The impugned order has held that the brake linings in roll form were not eligible as they were supplied to M/s. Kinetic Engineering Ltd. (70%) and other manufacturers of automobiles for use as brake lining. The appellants have been contending all through that brake lining in roll form cannot be readily used in motor vehicles, several processes have to be carried out before they become usable as brake lining in vehicles and it has been held by the Madras High Court in the case of Brakes India Ltd. v. Superintendent of Central Excise, 1986 (26) E.L.T. 211 that the processes involved in converting brake lining in roll form to usab....

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....ed that the appellants' contention that the goods require further manufacture before use in the motor vehicles is not relevant for the purpose of classification as exemption notifications are to be understood in terms of the language used in them and not in terms of tariff entry, Chapter Notes, Section Notes, etc. He has relied on the decision of the CEGAT in Pravinchandra D. Bros. v. Collector of Central Excise, Bombay, 1996 (88) E.L.T. 151 in support of this submission. He submitted that further manufacture of the goods before use in vehicles is not relevant as such use after further manufacture would also satisfy the requirement. 4. We have perused the records and have considered the submissions made by both the sides. We find th....