2000 (5) TMI 285

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....Shri Sheo Narain Singh, SDR, for the Respondents. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by the appellants against the order in appeal passed by the Collector of Central Excise (Appeals) bearing No. 503/CE/MRT/94 vide which he had confirmed the order in original dated 4-5-1994 of Assistant Collector denying the benefit of Notification No. 59/90 on PCC beams ....

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....lowed them the benefit of the same. The order of the Assistant Collector dated 4-5-94 was challenged by the appellants in appeal before the Collector (Appeals) but the same had been upheld by him by dismissing their appeal, through the impugned order. 4. The appellants have come up in appeal before the Tribunal against the impugned order of the collector (Appeals). 5. We have heard....

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....0 Blocks, slabs, lintels, concrete beams and stairs constituting intermediates and components of pre-fabricated buildings falling under Heading No. 94.06." The perusal of S. No. 8 of the Table annexed to the Notification No. 59/90 clearly shows that only those items have been exempted under the Notification which are intermediate and components of pre-fabricated buildings falling under Headi....

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....dly not indulging in the activity of manufacture of pre-fabricated buildings. They even did not declared in the classification list that the PCC beams manufactured by them were intermediate and components of the pre-fabricated buildings. Therefore, their product, PCC beams, did not stand covered by S. No. 8 of the Table annexed to the Notification in question. They had been rightly denied the bene....