Customs, Excise and Gold Tribunal - Bangalore
Cce, Bangalore vs M/S. Deccan Structural Systems (P) Ltd. on 22 March, 2001
Equivalent citations: 2001(138)ELT788(TRI-BANG)
ORDER
Shri G.A.Brahma Deva.
1. The dispute is in respect of eligibility of benefit in terms of exemption Notification No.160/86. Whether Transformer parts are eligible for exemption or nor in terms of the aforesaid notification is the issue to be considered herein. We find that the very issue has already been considered by us as per our earlier Order No.435 to 438/2001 dt.15.3.2001 holding that the parts are eligible in terms of exemption Notification. Following the ratio of the above said decision, these appeals filed by the Department are hereby dismissed.
(Pronounced and dictated in the Open Court)