1999 (8) TMI 323 - AT - Central Excise

Transformer tanks, frames and transformer radiators being parts of transformers eligible for exemption under Notification No. 160/86-C.E.

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against the Order-in-Appeal dated 21-2-1992, extending the benefit of Notification No. 160/86 to Transformer Tanks, frames, and radiators. The Tribunal found that parts of transformers are entitled to the benefit of the notification, based on previous decisions. The appeal was dismissed.