2000 (6) TMI 507

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....t. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - We have heard Shri Rajesh Kumar, learned Advocate for the appellants and Shri R.K. Roy, learned JDR for the Revenue. 2. Vide the impugned Order, demand of duty has been confirmed on Steel Balls, Outer Rings & Inner Rings used in the manufacture of ball bearings by denying the benefit of Notifica....

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....tion in terms of Notification No. 64/86 was extended to the stampings and laminations used in the manufacture of electric motors which in turn, were used as component parts in the manufacture of Power Driven Pumps. As such, it is argued on behalf of the appellants that by applying the ratio of the said decision, exemption in terms of the said Notification would become available to the parts of Ste....

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....gs and laminations used in electric motors which in turn are used in Power Driven Pumps or the same may be Steel Balls, Inner and Outer Rings which in turn are used in the manufacture of Ball Bearings further used as parts. 4. We also find that the Board vide its Circular No. 14/88 dated 26-5-1988 for an identical Notification No. 217/85 and vide its Circular No. 139/48/86-CX. 4, dated 18-....

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....fication No. 217/86 in their Classification List which was denied to them and it was in the alernative, that they staked their claim for exemption in respect of the said Notification No. 64/86. Reliance by the learned Advocate on the Tribunal's decision in the case of Kopran Chemicals Co. Ltd. v. Collector of Central Excise reported in 1990 (48) E.L.T. 569 (Tribunal), holding that the exemption be....