1997 (10) TMI 192 - AT - Central Excise

Summary

The revenue appeal was filed against the order by the Collector (Appeals), Calcutta regarding the classification of Electrical Stampings and Laminations. The Collector (Appeals) held that they are parts of power driven submersible pump, entitling them to the benefit of notification. The Board of Central Excise Customs supported this position in a circular. The Appellate Tribunal upheld the Collector's decision, stating that parts of parts are eligible for the notification benefit. The appeal was rejected. (Case Citation: 1997 (10) TMI 192 - CEGAT, NEW DELHI)