2000 (11) TMI 244

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....er (J)]. - Vide the impugned order, the authorities below have confirmed the demand of duty of Rs. 9,09,042.00 in respect of wires and cables manufactured by the Appellants by denying the benefit of Notification No. 164/87 or under Notification No. 63/95 or 8/96, which grants approval to the parts of Battle tanks. The contention of the Appellants is that wires and cables falling under Chapter 8544....

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....hich has attained the finality. 3. When the dispute in the present appeal had reached the Commissioner (Appeals)'s level, he observed as under :- "5. The impugned order and the submissions have been considered by me carefully. When specifically asked about the fate of the Order-in-Appeal passed by the then Commissioner(Appeals), confirming the order of the lower authority, the representative....

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....s and wires, per so, are not used as parts of battle tanks. The appellants admitted that they were clearing goods in running length as wires and cables, which can be used as other than parts. The cables and wires are not used as parts. Since they are not identifiable for use in battle tank as parts, the exemption claimed by the Appellants is not available. Moreover, the Commissioner (Appeals) held....