2000 (3) TMI 559

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....Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal, the main question for consideration is whether the Relays manufactured by the appellants were parts of apparatus or were apparatus themselves. 2. The Collector of Central Excise (Appeals) has referred to Chapter Heading No. 85.36, where Relays have been specifically described. He has held that the Asstt. Collect....