1998 (2) TMI 334

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..... r, Member (T)]. The appeal is directed against Order-in-Appeal No. 166-C.E./IND/90 dated 30-10-1990 passed by Collector of Central Excise (Appeals). 2. Arguing for the appellants, the ld. Advocate submits that they are body builders and have removed some semi-finished bodies along with chassis to another premises where panelling work on these was carried out by their own contractors. The d .....

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..... scale exemption was available in such case as goods were classifiable under 8707. 3. The ld. DR reiterated the departmental points. 4. In the first place, since goods were classifiable under 8707 and were eligible to exemption under Notification No. 175/86, dated 1-3-1986 and as held by the Tribunal in their own case, the minor procedural infriction, if any, would not be of any material signif .....

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