2006 (11) TMI 449

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....the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The benefit of exemption in terms of Serial No. 296 of the table to Notification 6/2002-C.E. dated 1-3-2002 has been disallowed to IC engines falling under Chapter Heading 84.08, used in the manufacture of tractors falling under Chapter Heading 87.01, on the ground that by virtue ....

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....y virtue of application of Section Note 2(f) of Section XVII covering electrical machine and equipment (Chapter 85), the benefit has been extended by the Tribunal, as seen from the decision in High Energy Batteries (I) Ltd. v. CCE, Trichy - 2002 (142) E.L.T. 266. The benefit of exemption under the notification cannot be denied on the ground that the goods in question fall under Note 2(f) of Sectio....

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.... Heading Nos. 86.01 to 86.06 used within the factory of production in the manufacture of goods falling under Heading Nos. 8601 to 86.06. In view of this specific provision, the goods falling under Chapters other than 86, but being parts of goods falling under Heading No. 86.01 to 86.06 will also be covered by these Notifications subject to fulfilment of other conditions prescribed in the said noti....