2002 (10) TMI 704

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....d C.V. Sreenivasamurthy, Consultants, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the Order-in-Appeal C. Cus. No. C. Cus. 1138/97, dt. 15-10-1997, by which the Commissioner (Appeals) has granted the benefit of Notification No. 91/89 to Tape Deck Mechanism with motor which were cleared under Heading 85.29. He has taken the view in the light of th....

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....sm one also form part of an audio TDM. Therefore, he held that the Tape deck mechanism incorporating a motor would be squarely covered by Notification and allowed the benefit. 2. Revenue's contention in this appeal is that Motor is not part of 'Tape Deck Mechanism' and the benefit of Notification No. 91/89 which is available only to Tape Mechanism cannot be extended to additional item of m....