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1999 (2) TMI 180

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..... r : Jyoti Balasundaram, Member (J)]. -  In this case benefit of Notification No. 205/88-C.E., dated 25-5-1988 has been denied to tempered glass on the ground that it is not covered by either Sl. No. 18 or Sl. No. 1 of the Table annexed thereto which was claimed by the appellants herein. 2. The notification exempts certain specified goods connected with Solar and other natural energy. S .....

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..... . No. 18 since although it may be part of flat plate solar collectors, it is not consumed within the factory of production for manufacture of goods specified at Sl. Nos. 1 to 17 of the Table annexed to the notification (since the appellants are admittedly not manufacturing any of the goods covered by Sl. Nos. 1 to 17). Sl. No. 1 of the Table to the Notification also does not cover the goods; the t .....

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