1998 (6) TMI 346

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..... K.S. Venkataramani, Vice President]. The respondents manufacture parts of transformers they filed classification list for the parts under sub-heading 8504.00 of the Central Excise Tariff Act, and claimed exemption under Notification No. 160/86 this notification grants exemption inter alia at Serial No. 2 thereof to goods falling under Heading 85.04 other than transformers and chokes for fluo .....

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..... ide the Assistant Commissioner order in the impugned order and it was noted by that authority that when the Notification specifically mentioned transformer it cannot be construed to mean that transformer include parts thereof also. 2. Shri S.V. Singh the ld. JDR referred to the grounds of appeal and emphasised that by application of the Section Note 2(b) to Section XVI parts of transformers fall .....

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