1997 (6) TMI 298

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..... Kang, Member (J)]. -  The Revenue filed this appeal against the Order-in-Appeal dated 5-5-1988 of the Collector of Central Excise (Appeals), Bombay. In this case, the show cause notice issued to the respondents demanding duty on Rotors and Stators used in the manufacture of Monoblock Pumps. The Asstt. Collector of Central Excise dropped the demand. The Revenue filed the appeal with the Coll .....

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..... try themselves have clarified vide their letter F. No. 147/3/80-CX. 4, dated 4-2-81 that under these circumstances classification under Tariff Item 30 is not warranted. In the State of Gujarat itself the Collectorate of Baroda has reiterated this portion through their Trade Notice No. 110/81, dated 1-5-81. It also therefore see it fit to invoke the principle of contemporaneo expositio. I, therefor .....

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