1998 (4) TMI 319

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..... , Member (T)]. The issue involved in this appeal is whether music racks manufactured by the appellants is eligible for benefit of exemption under Notification No. 68/86 (Serial No. 9) as claimed by the assessee or chargeable to duty under Notification No. 160/86 (Serial No. 7). 2. Shri Mohan Thadani, proprietor, submitted that music racks manufactured by him is used for housing gramophone; .....

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..... n No. 68/86 but it is like a furniture for keeping a number of music systems. 4. We have considered the submissions of both sides. We observe that the Collector (Appeals) has himself observed that music rack is covered under Chapter Heading 8522.00 of the Central Excise Tariff. He has denied the benefit of Notification No. 68/86 only on the ground that out of four items for which it is reported .....

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