1998 (3) TMI 374 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the department's appeal challenging the Collector (Appeals), Bombay's order allowing benefit of Notification No. 160/86 for Radiators. The Tribunal agreed with the Collector that the notification excludes transformers and chokes for fluorescent tubes, not parts thereof. Radiators, being part of transformers, are eligible for the notification's benefit. The request for transfer of appeal to West Regional Bench at Bombay was rejected.