1998 (7) TMI 302

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..... er (T)]. This appeal from the Revenue was argued by Shri D.S. Negi, SDR. Respondents were not present, having requested for the decision on merits. 2. The jurisdictional Assistant Collector vide his Order dated 14-2-1990 classified the product Pressed steel Radiators for Transformers under sub-heading 84.04 on the logic that they were parts of transformers but rejected the assessees cla .....

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..... Electrical transformers ............... . The entry at Serial No. 2 of the impugned notification read as under : 85.04 Goods other than the following namely :- Transformers i). Fifteen per cent ad valorem . Chokes for fluorescent tubes. (ii) 5. The issue for determination is whether the exclusion 5. The issue for determination .....

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..... pumps. On the other hand, it would be observed that against Sl. No. 5 relating to Heading 84.22 there is a specific mention of parts under sub-item (iii) of Column (3). It will be obvious from this that while granting exemption for power driven pumps the Central Government had no intention to include parts of power driven pumps for the concessional rate of duty allowed under the Notificatio .....

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