2005 (9) TMI 471

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.... Kumar, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - A very short point is involved in the present appeal.  The appellants who are recipients of various parts of Fly Ash Handling System, filed a refund claim on the ground that parts of the Pollution Control Equipment, attract concessional rate of duty of 5% in terms of Notification No. 78/90-C.E., dt. 20-3-90 as amen....

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.... facts of the instant case inasmuch as it is not the appellant's case that the entire pollution control system in knock-down condition was received by them. Admittedly, the goods in question are parts of the equipment system which were not entitled to the benefit of notification. 3.  However, we find that the notification in question was amended w.e.f. 16-3-1995 including the parts of the eq....