TMI Blog1987 (4) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. - The Appeal is against the orders of the Collector of Central Excise (Appeals), Madras dated 11-1-1983. The Appellants made an application to the Superintendent for procurement of air conditioners in terms of Notification No. 56/78 to be installed in Fuel Injection Pump Test Room of the Engine Assembly Section in their Ennore Factory. Their request for a C.T.2 certificate to procu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fuel injection pump test room could not be considered as a premises for research or manufacture and the benefit of the notification would not be available. 4. The short point for consideration in this Appeal is whether the benefit of Notification 56/78 dated 1-3-1978 would be available to the Appellants. The above notification exempted Room Air conditioners, which were ordinarily sold or offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on pumps were procured from outside and have to be calibrated and subjected to rigorous checks before they are passed out of fitment on IC engines. A thorough and careful test should be carried out before despatch at the manufactures site. The pumps are tested and calibrated for possible variations. The timings are also tested in order that varying sequence is proper. Setting up the governor whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led. The Appellants have rightly urged that the activity included any process incidental or ancillary to the completion of the finished product and that their recalibration/re-setting was an incidental activity in the manufacture of the engine, which was carried on within the factory. 6. In the circumstances, we hold that the appellants are entitled to the benefit of Notification 56 of 1978. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
