light fitting shall be provided for the illumination of the driver's or attendant's seat area.
(iv) A light fitting shall ... grommet of adequate size shall be provided for protection of the insulation.
(13) Fittings and accessories.- A tourist vehicle shall be equipped with the following
requisite size and punching
holes for making them capable of being fitted as
insulators, does not amount to manufacture].
Manufacture Sec. 28 1333
( iv) Collector
holding that modvat credit was eligible on pipes and fittings, cables, control panels, electric insulator, pumps and thereby confirming the eligibility of credit in respect ... received certain capital goods, namely, tanks, vessels, pipes and fittings, panels, cables, insulators, switch boards, pumps, electrodes under cover of valid duty paying documents
with related accessories.
2. Steel pipe, steel plate, steel reinforcement bars.
3. Insulators and seals, vent pipe, top & bottom ends.
4. Coalatar enamels ... CONSUMABLE
LADDER 59550 - - - FITTING & FIXTURES
R.C.C. PIPE 223200 83290 - FITTING & FIXTURES
KAMBALIBLANKE 247847 11875 - PROTECTION
T) MATERIAL/INSULATORS
VESSELS 2106230 - - - PLANT
Steel (Gp sheets, Angle Iron/ Channels, pipes, pipe fittings, valves,
strainer)
4%
20
√
4.
Insulation
materials such as thermocole and glass wool
8%
√
5.
Cooling
including taking delivery of Owner supplied material, i.e. conductor, insulators, earthwire, hardware fittings and accessories for conductor and earthwire from the nearest railway station ... hardware fittings and accessories for conductor and earth wire, unloading, storage at site of Powergrid's supplied materials, i.e., conductor and insulator; detailed
under :-
8544 Insulated (including enameled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical
exceeding 300 L, whether or not lined or head-insulated, but not fitted with mechanical or thermal equipment.
73.23 Table, kitchen or other household articles
opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against.
(4) The Appellate Tribunal ... thinks fit.
(i) The respondent has incorporated Clause (b) & (f) of the Regulation 6A of the CERC in order to insulate the electricity sector
fittings and accessories for conductor and earth wire, unloading, storage at site of POWER Grid's supplied materials, i.e. conductor and insulator; detailed
