Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (6) TMI 132 - CEGAT, NEW DELHIExtract: .......r states that the literature placed before the authority indicates that the polishing wheel is in the nature of tool or appliance which works in connection with electric motor. This will show that it is not part of the machine and is independently a tool or an appliance. I agree with the view taken by the appellate authority and dismiss the appeal.
|