1997 (10) TMI 192

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..... e Respondents. [Order per : S.L. Peeran, Member (J)]. This is a revenue appeal against the order dated 6-10-1989 passed by Collector (Appeals), Calcutta. The assessee claimed the benefit of Notification No. 64/86-C.E., dated 10-2-1986 in the classification list dated 11-8-1989 in respect of Electrical Stampings and Laminations used in the manufacture of Electric motors which in turn is u .....

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..... We are satisfied that the order passed by the Collector (Appeals) is just and proper and there is no infirmity in the same. Parts of parts have been considered as to be eligible to the benefit of notification. This view has been reitered by the Board by issue of Notification dated 11-11-1994. In that view of the matter, there is no merit in the appeal and hence the same is rejected. - - TaxTMI .....

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