2000 (1) TMI 516

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....or 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 extended the benefit. According to the Departmen....

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....hem 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 or breaking electrical circuits. The Commiss....