1999 (2) TMI 146

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his is an appeal against the order of the Collector of Central Excise (Appeals), New Delhi classifying the following items manufactured by the appellants herein under Heading 84.79 of the Schedule to the CETA, 1985 as mechanical appliances having individual functions not elsewhere included or specified, and denying the benefit of Notification 118/88 (sic), dated 1-3-1988 which covers fire extingui .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Stand post fire hydrant/hydrant valves are fixed on site of large industrial units for fire fighting purposes by spraying water from outside source. This item is covered under IS : 908 - 1975. 4. We find that Heading 84.24 covers not only fire extinguishers but also the mechanical appliances (whether or not hand operated) for projecting/dispersing or spraying liquid or powder and the above items .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... able annexed to the Notification and since the items in dispute are not complete fire extinguishers, the benefit of the Notification is not available to them. In the result, while accepting the appellants contention regarding classification under Heading 84.24, we reject their claim for the benefit of Notification 111/88. The appeal is, therefore, partly allowed with consequential relief, if any, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X