2005 (3) TMI 547

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....spondent. [Order per : C.N.B. Nair, Member (T) (Oral)]. -  Heard both sides and perused the records. The matter is before us on remand by the Apex Court. The remand order reads as under : "The judgment of the Tribunal thus needs to be set aside. It was however urged, on behalf of the Respondents that there are circulars of the Board which should really have been considered by the Tribunal.....

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....p;The classification dispute is in respect of the following items : II.       Receivers, Surge Drums, Flash Vessels (Economisers) Oil Separator (Oil Receivers) & Drain pot. (a)      These are vessels without any tubes. (b)      Receiver is used to store liquid gas. (c)      Surge drums is u....

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....t is seen that receivers figure as Sl. No. 52 in Annexure B. Similarly, Sl. No. (g) which is for 'frames' remains covered under Sl. No. 26 of Annexure B which is for Base/Stand/Frame/Made of iron and steel. Ld. Counsel submits that since the circular had clarified the classification of the items, the assessee has to be given the benefit of that clarification, irrespective of the correctness of the....