2007 (10) TMI 165

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....bsp;  This appeal has been filled against OIA No. 193/04 (H-IV), dated 30-11-04 passed by the Commissioner a Customs and Central Excise (Appeals), Hyderabad. The point at issue is whether the 'Solar Inverter Charger for solar lantern' is entitled for the benefit of exemption Notification 5/99-C.E., dated 28-2-99. The contention of the revenue is inverter charger should be classified under Hea....

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...., N. Swamy Naidu and Mr. M.V.S. Sridharan Advocates appeared for the appellants and Mr. Anil Kumar learned JDR appeared for the revenue. 3.  We heard both sides. Learned Advocates contended that solar power generating system is also technically known as inverter charger card. Technical experts who headed the Technical Department of the appellants who are a major Public Sector Undertaking h....

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....o hold that the opinion of experts cannot be ignored without adequate grounds.   (i)   Larsen & Toubro Ltd. v. C.C.E [2005 (189) E.L.T. 429 (T)]  (ii)   Wipro Ltd. v. C.C.E. [1999 (107) E.L.T. 398 (T)]  (iii)  Garware Wall Ropes Ltd. v. C.C. [1998 (102) E.L.T. 504 (T)] On a very careful consideration of the issue, we find that the exemption notif....