2008 (7) TMI 638

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..... Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Appellant filed this appeal against the impugned order, whereby benefit of Notification No. 62/94-Cus. was denied. 2. Commissioner (Appeals) has held as under :- "4. I have carefully considered the Order dated 16-4-1996 of the Lower Authority, Order-In-Appeal dated 31-12-1996 passed by the Commissioner (Appeals), Ho .....

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..... ould not be inter-changeable with parts of motor vehicle. 4. We have gone through the notification and we find that there is a specific condition that nothing contained in this notification shall apply in respect of parts which are interchangeable with the parts of motor vehicle. In view of this, we find no merit in the appeal, the same is dismissed. (Dictated and pronounced in open court)< .....

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