TaxTMI 
TaxTMI 
2000 (5) TMI 409
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....der per : V.K. Asthana, Member (T)]. - This is a Revenue appeal against the order in appeal No. 15/95 dated 13-1-1995, wherein the Collector (Appeals) has given benefit of duty exemption Notification No. 78/90 dated 20-3-1990 to the product "Pilot Valve". 2. Heard Shri M. Kunhikannan, learned DR who submits that the learned Collector (Appeals) has erred in holding that Notification does no....
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....is built to the main valve body, in pilot valve, solenoid remains away from the valve which is located at distant part of the system. The learned Counsel submits both these are parts of pollution control equipment, therefore, that would be covered under the said Notification in terms of Board's order No. 35/11/94 dated 7-9-1994 which is issued under Section 37B of the Act and which reads as under ....
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....on itself clearly mentions that the same is exempted and the similar decision was given by the Tribunal in their Final Order No. 265/98 dated 4-2-1998 in the appellants own case wherein also the Board's order had been considered by the Tribunal. There is no dispute that certificate of the concerned technical authority mentioned in the Board's order has not been obtained. 5. We have carefully....
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.... the valve itself. Merely keeping solenoid at a different location from the valve body will not change the nature and functioning of the valve which remains the same i.e. introduces pulses of air as required. Secondly the Board's order noted above issued under Section 37B of the Act clearly directs all the lower authorities to allow exemption contained in this Notification for all parts of the Pol....