9911796707
TMI Blog2000 (7) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - Appeal Nos. E/1336/96-B and E/2415/94-B have been heard today and a common order is being passed as the issue in these two appeals is inter-related, inasmuch as the manufacturer M/s. Escorts Limited procure an item called as 'Plough Lamps' as O.E. parts under Notification No. 239/86-C.E., dated 3.4.86 and thereafter, use the same in the manufacture of tractor's engine not exceeding 1800 Cubi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature of 'accessories'. Duty liabilities were, thereafter, made on them and confirmed. The appellants M/s. Escorts Limited have come in appeal against this levy and demand of duty on Plough Lamps received by them under Notification No. 239/86-C.E., dated 3-4-1986. While Revenue has come in appeal before us against the orders of the Commissioner (Appeals) holding said items as 'parts' and not 'acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 239/86-C.E., dated 3-4-1986, we cannot uphold the demands of duty on the L-6 licence holder i. e. M/s Escorts Limited. There is no allegation in the show cause notice on record in the appeals, that goods received under Chapter X of the Central Excise Rules were misused or not used for the purpose for which they bought. There is no cause to initiate demand action on M/s. Escorts Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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