2005 (2) TMI 177

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....p; [Order per : S.S. Kang, Vice-President]. - The common issue is involved in these appeals, therefore, are being taken up together. 2. The brief facts of the case are that appellants are engaged in the manufacture of Contactors, Overload relays, Electrical timers and accessories thereof falling under Chapter heading 8536.90 of Central Excise Tariff. Vide Notification No. 13/2002-C.E. (NT), ....

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.... network of dealers and the products are packed in the Unit size with all details about the description, model number, sketch/diagram name of the manufacturer etc. Therefore, rightly assessable under Section 4A of the Central Excise Act. 5. In this case appellants are not challenging the classification of the goods. The contention of the appellants is that these goods are not for retail sale. T....