2000 (3) TMI 545

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Notification No. 69/90-C.E. in terms of Sl. No. 2 of the Table annexed thereto, for Centrifuge falling under Sub-Heading 8421.00 of the Schedule to the Central Excise Tariff Act, 1985 and the benefit of Notification No. 155/86 to "Baths other than cryostat" falling under Heading 8419.00. The lower appellate authority has denied the benefit of Notification No. 69/90 even though Sl. No. 2 of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reading of the Notification No. 69/90 they are eligible to the benefit of notification and therefore we set aside the impugned order denying the benefit of the above mentioned Notification to Centrifuges. As regards the other item we note that the assessees have clearly stated in their appeal memorandum that although the baths are with cooling system, they do not have any air-conditioning devices ....