1978 (11) TMI 61

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..... ditional Secretary and Shri D.N. Lal, Joint Secretary to the Goveroment of India]. - Government of India have carefully considered the points raised by the petitioners in reply to the S.C.N. as well as those urged at the time of personal hearing on 28-10-1978 and have also examined the records of the case. 2. The petitioners have submitted that the products manufactured by them are not commercia .....

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..... . Government observe that the reasons given by the Assistant Collector in beating the products as excisable are that tubular element is a component part in the hot plate and this element has a function similar to the functions specified in Notification No. 33/69, dated 1-3-1969 as amended by Notification No 114/69-CE, dated 24-4-1969. However, the use of a tubular element alone will not qualify a .....

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