TaxTMI 
TaxTMI 
2000 (4) TMI 264
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....ain, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal dated 31-12-1996 passed by the Commissioner of Central Excise (Appeals). 2. In the impugned order, the benefit of Notification No. 88/93-C.E., dated 4-5-1993 was denied to the appellants. 3. Ld. Counsel, appearing on behalf of the appellants, subm....
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.... 86.01 to 86.06 will be covered by these notifications subject to fulfilment of other conditions prescribed in the said notifications. For example, IC engines may be classifiable under Chapter 84 and 85 respectively but when these are used as part of diesel locomotives, falling under Heading 86.02, these will be covered by notification. 4. Ld. Counsel also relied upon the letter F. No. 354....
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....ons were subsequent to the passing of the impugned order and it is not known whether IC engines were captively used by the appellants. He therefore, submits that the matter requires re-examination in view of these clarifications. 7. Heard both sides. 8. In this case, the benefit of Notification No. 88/93-C.E. was denied to the appellants on the ground that IC engines were classifia....
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....fication dated 3-3-2000, issued by the Ministry of Finance clarified that parts used in IC engine which in turn used captively in locomotives, are entitled for the benefit of this notification. These clarifications were issued subsequent to the passing of the impugned order. Therefore, in our opinion, the matter requires re-consideration in view of the circular and the clarification issued by the ....