Customs, Excise and Gold Tribunal - Delhi
Collector Of C. Ex. vs Jay Engineering Works Ltd. on 29 October, 1997
Equivalent citations: 1998(98)ELT247(TRI-DEL)
ORDER S.L. Peeran, Member (J)
1. This is a revenue appeal against the order dated 6-10-1989 passed by Collector (Appeals), Calcutta. The assessee claimed the benefit of Notification No. 64/86-C.E., dated 10-2-1986 in the classification list dated 11-8-1989 in respect of Electrical Stampings and Laminations used in the manufacture of Electric motors which in turn is used in the manufacture of Power Driven Submersible pump. The Asstt. Collector took a view that stampings and laminations are parts of electric motor and not of submersible pump. Ld. Collector (Appeal) differed and held that they are parts of power driven submersible pump and hence the benefit of notification cannot be denied. Revenue is aggrieved in his order and rest several grounds.
2. Ld. Advocate points out the Board of Central Excise Customs have accepted this position and has issued a circular dated 11-11-1994 and 2-2-1994 holding that stampings and laminations used in the manufacture of electric motors, which are in turn used in the manufacture of Power Driven Submersible pump are entitled for the benefit of notification.
3. Ld. D.R. reiterates the departmental submissions.
4. We are satisfied that the order passed by the Collector (Appeals) is just and proper and there is no infirmity in the same. Parts of parts have been considered as to be eligible to the benefit of notification. This view has been reitered by the Board by issue of Notification dated 11-11-1994. In that view of the matter, there is no merit in the appeal and hence the same is rejected.