1998 (12) TMI 184

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..... espondent. [Order per : P.C. Jain, Member (T)]. - In this appeal we are concerned with the question whether benefit of Notification 96/86-C.E., dated 10-2-1986 would be available to six items which are light fittings and fixtures described as :- 1. Fluorescent Fixtures 2. Floodlight fitting 3. Wellglass fitting 4. Reaction Vessel Lamp 5. Hand Lamp 6. Bulk hea .....

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..... ty. He also submits that subsequently the Board has issued a clarification vide Ministry letter F. No. 13/10/90-CX I (Circular No. 8/91), dated 9-12-1991, in the context of Notification No. 80/90-C.E., dated 28-3-1990. It has been clarified therein that benefit to the said notification be determined by weights of the metal or glass material used in the manufacture of a composite article. He, furth .....

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..... ded. 4. We have carefully considered the pleas advance from both the sides. 5. We are inclined to agree with the submission of the learned JDR Shri A.M. Tilak for the Revenue. Since this circular was not available at the time of adjudication and yet it clarifies the scope of Notification 96/86-C.E., inasmuch both Notifications 80/90-C.E. and 96/86-C.E. are pari materia, we are of the v .....

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