2017 (8) TMI 266

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....he Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent is manufacturer of various parts of the Railway Engines and classifying the same under chapter heading 86 and availing exemption under Notification No.62/95. 3. The case of the Revenue is that the said parts falls under chapter 84 and 85, therefore, they are not entitled for benefit of exem....

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....e Committee of Disputes recommended to grant exemption consequent to that Notification No.30/2005 dated 05/07/2005 was issued to grant exemption for parts of IC engines. In view of the Notification No.30/2005 Dated 05/07/2005, the Ld. ASG made a statement before the Hon'ble Apex Court that in view of the Notification No.30/2005 ibid nothing survives in the matter and the Hon'ble Apex Court dispose....

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....record. The notice sent to the respondent has returned un-served on the ground that the particular department is not mentioned on the notice. 6. After hearing the Ld. AR, the matter is taken up for disposal. We find that in this case, the issue of classification and benefit of exemption Notification No.62/95 was travelled up to the Hon'ble Apex Court in respondent's own case for the earlier perio....