2000 (1) TMI 516

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....ant. Shri S.S. Pathak, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals) Bombay who has held that the benefit of Notification 160/86, dated 1-3-1986 is available to Relays manufactured by the respondents herein, upholding the order of the Assistant Collector who had extende....

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....g electrical circuits, that does not make them one and the same item. In the case of C.C.E. v. M/s. L & T Ltd. reported in [1993 (63) E.L.T. 717], the Tribunal has held that the benefit of exemption under Notification 160/86 (same notification as is involved in the present appeal) is available to contractors which are different commercial commodity from switches although both are used for making o....