2004 (1) TMI 521

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....an, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. C3/164/98, dated 19-11-1993 passed by Collector of Customs (Appeals), Chennai holding that load-cells are parts and not a complete instrument for the purpose of granting benefit under Notification No. 111/92. He has upheld the grant of benefit of Notification No. 121/92. Th....

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....ench, CEGAT in the case of Larsen & Toubro Ltd. v. CC - 1991 (56) E.L.T. 823. He submits that once the Tribunal has held it as a part and not complete instrument by itself therefore the rejection of the claim for the benefit under Notification No. 111/92 is justified. He also submits that the appellant has not produced any evidence to show that load cell is a complete instrument by itself. 4.&e....