1999 (3) TMI 89

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....gation Equipment which is used mainly for sprinkling water in the fields, lawns and gardens. The appellant, prior to commencing the production, by a letter sent on 11-8-1986 along with the classification list, claimed exemption for payment of duty in terms of notification dated 10-2-1986 as amended by another notification dated 14-3-1986. However, the Assistant Collector held that the appellant is....

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....ption in Notification No. 64/86-C.E. as amended by Notification No. 196/86-C.E. dated 14-3-1986 with which we are concerned in the present case. In view of this circular issued by the Board, we think that the Department ought to have allowed the claim of the appellant and they are bound by such circulars issued under Section 37B of the Central Excise Act. 3. In this view of the matter, we allow....