1996 (3) TMI 240

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..... This Reference Application has been moved by the Revenue in respect of this Bench Order No. 1850-51/95-WRB, dated 11-10-1995 alleging that certain point of law has arisen, which calls for a reference to the High Court. 2. In the aforesaid order passed by this Bench, it was held that the declaration made by the Respondents indicating `gear box' classifiable under sub-heading 8483.00 would .....

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..... s per the requirement. In the case of reduction gear it is meant for lowering the output speed. Both are falling under the same tariff heading. In the circumstance, such a declaration was held to be covering the input received under the gate pass. It is not the case of the department that only gear box is covered by Modvat scheme and reduction gear falling under the same heading is not covered by .....

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