2001 (8) TMI 659

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....lant. Shri S.R. Patankar, Consultant, for the Respondent. [Order per: J.H. Joglekar, Member (T)]. -  The respondents manufactured 33KV and 23 KV switchboards. The classification lists described the goods as follows : "1. 33 KV switchboard 15000 MVA Indoor panel with circuit breaker. 2. 6.6 KV switchboard with circuit breaker." These goods were supplied by them agai....

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....T 3 certificates. 2. On his vacating the lower order, the present appeal has been filed. The sole claim made in the appeal memorandum is as under : "The CT3 certificate was issued only in respect of 33KV switch board and 6.6KV switch board. Whereas, the assessee had cleared the goods viz. indoor panel on the circuit breaker for 33KV switchboard and circuit breaker for 6.6 KV switch boar....