2001 (1) TMI 345

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....Nambiar, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the Department. The issue relates to the interpretation of Notfn. No. 239/86. The Notfn. No. 239/86 exempts motor vehicles, parts falling under Chapter 73. The respondent who are the manufacturers of steel forgings filed classification lists dated 1-12-1987 claiming benefit o....

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....fore they are ready for fitment. Since these forgings have completed a large percentage of manufacture, the legislature apparently has taken a broader view and included them as motor vehicle parts even though they are falling under Chapter 73 of the CET. Thus the intention of the legislature is to extend the benefit of Notfn. these goods. Since the Department has already classified these goods und....

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.... other purposes, the legislature has apparently decided to treat them as motor vehicle parts and extend the benefit of notification to them." 2. Smt. Radha Arun, appearing for the revenue submitted that the observation of the Commissioner (Appeals) in para 9 of the OIA is relevant which is as under :- Para 9 : "The lower authority has held that the goods are not used directly as motor v....

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....ems are not parts but part of the part is also a part which was held in a case against CCE v. Mahendra Engg. Works reported in 1993 (67) E.L.T. 134 (T) as well as in the case of Tata Engg. & Locomotives Co. Ltd. v. Collector of Central Excise, Pune - 1999 (106) E.L.T. 222 (T). 4. We have carefully considered the matter, though the ground has been taken by the revenue that some of the items....