1999 (6) TMI 152

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..... Member (T)]. In this appeal filed by the Revenue, the matter relates to the eligibility of the Isolators classifiable under sub-heading No. 8536.90 of the Central Excise Tariff to the benefit of Notification No. 160/86-C.E., dated 1-3-1986. In the Isolators three isolating switches were mounted on a common base with a protective apparatus in the form of a door inter-locking system to prevent .....

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..... .E. The respondents, M/s. Eswaran Sons Engineers Ltd. have prayed for transfer of their appeal to South Zonal Bench, Chennai. 2. Keeping in view the Revenue involved and the fact that the matter is very old in which the Order-in-Original was passed in the year 1992, we are proceeding to deal with the matter on merits after hearing Shri R.D. Negi, SDR. 3. The nature of the goods had been disc .....

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