1996 (3) TMI 240

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Revenue in respect of this Bench Order No. 1850-51/95-WRB, dated 11-10-1995 alleging that certain point of law has arisen, which calls for a reference to the High Court. 2. In the aforesaid order passed by this Bench, it was held that the declaration made by the Respondents indicating `gear box classifiable under sub-heading 8483.00 would cover the inputs received under gate pass with descr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is meant for lowering the output speed. Both are falling under the same tariff heading. In the circumstance, such a declaration was held to be covering the input received under the gate pass. It is not the case of the department that only gear box is covered by Modvat scheme and reduction gear falling under the same heading is not covered by the Notification issued under Rule 57A. In the circumsta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X