9911796707
TMI Blog1998 (3) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... called, none appeared on behalf of the respondents, M/s. Raj Kamal Trading Corporation in spite of service of notice as per acknowledgment on records. Therefore, the appeal is being taken for final disposal in the absence of the respondents. 2. Heard Shri R.S. Sangia, JDR, who appeared for the appellants. The respondents, M/s. Raj Kamal Trading Corporation is engaged in the manufacture of lamp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise vide impugned order held that the respondents manufactured only metallic lamps bases, therefore they are eligible for the benefit of Notification No. 96/86-C.E., dated 10-2-1986. The plea of the Revenue in this appeal is that the goods manufactured by the respondents are not covered under the Notification. The appellants/Revenue in the Grounds of Appeal submitted as under :- If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are classifiable under Heading No. 94.05 of the Tariff are not covered by the Notification. We find that the Notification No. 96/86-C.E., dated 10-2-1986, Sl. No. 64 covers the goods falling under Chapter Heading No. 9405.00 of the Tariff as excludes the goods made of glass. 4. In view of the above discussion, we find no force in this appeal. Consequently, the appeal is dismissed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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