1999 (5) TMI 193

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..... spondents. [Order per : P.C. Jain, Vice President]. -  Issue involved in this appeal of Revenue is whether the multi-neck spherical vessels and cylindrical vessels are entitled to the benefit of Notification 52/86-C.E. The process of manufacture of producing the cylindrical vessels and spherical vessels is by applying the mouth blown process. Necks were being purchased from outside after pa .....

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..... y the process of attaching the neck with the spherical or cylindrical vessels with the process of heating has been applied. 2. We have gone through the impugned order. We have also gone through the memoranda of appeals filed by the Revenue. The grounds therein have been reiterated by the ld. SDR, Shri A.K. Agarwal. We agree with the finding of the lower appellate authority that mere attachin .....

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