2005 (1) TMI 271

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.... (iii)   Fire Fighting Equipment. There is no dispute that each of these items has been manufactured according to specific drawings for use as parts of "T-72 Main Battle Tanks". Originally, these items were cleared as exempt under the Notification against C.T. 2 Certificates issued by the Central Excise Officer in-charge of Avadi factory of the Ordnance Board, where the "T-72 Main Battle Tank" is manufactured. However, subsequently the exemptions were denied on the basis that these items did not fall for classification under tariff entries specified in the exemption notification. The appellant-assessee claims classification of these items under Tariff Heading No. 87.10, which reads as under :- "Tanks and other armoured figh....

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....t to all items used in the Main Battle Tank, irrespective of tariff classification. 4. We have perused the records and considered the submissions made by both sides. It is noticed that the exemption under Notification No. 164/87 is in respect of "parts of Main Battle Tanks falling within Chapter 45, 48, 68, 73, 85 or 87 of the Schedule to the Central Excise Tariff Act, 1985". A perusal of these Chapter headings shows that the exemption is in respect of a wide range of goods. For example, Chapter Heading No. 45 related to "Cork and articles of cork". Similarly, Chapter Heading No. 48 is in respect of "Paper and paperboard; articles of paper pulp, of paper or of paperboard", while Chapter Heading No. 68 is in respect of "Articles of stone,....