2000 (9) TMI 376

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....or the Respondents. [Order per : P.G. Chacko, Member (J)]. - The respondents are manufacturers of excisable goods falling under Chapters 84 and 87 of the Schedule to the Central Excise Tariff Act, 1985. One of such goods is battery-operated golf cart. The party, in their classification declaration, classified the product under Tariff sub-heading 8705.00 and claimed exemption under Sl. No. 196 o....

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....ppeal by the Revenue. 2. We have heard ld. DR, Shri Ashok Kumar for the appellant and ld. Advocate, Shri Abhishek Jain for the respondents. 3. Ld. DR and ld. Advocate have reiterated the ground of appeal and the cross-objections respectively. We note that the classification of the golf cart under TH 87.03 decided by the lower appellate authority is not under challenge in this appeal. T....