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TMI Blog1999 (8) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-appeal dated 4-3-1991 passed by the Collector of Central Excise (Appeals). In this case the benefit of Notification No. 155/86-C.E., dated 1-3-1986 is denied to the water filter produced by the appellants on the ground that water filter is an on-line attachment. 2. The learned Counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed by the Hon ble Supreme Court vide order dated 22-3-1999. She, therefore, prays that the appeal may be allowed. 3. Learned JDR submits that the notification is for the filter which are of the capacity of less than 40 litres. The filter in question does not have the storage capacity of even 2 litres of water. He, therefore, prays that the appeal be dismissed. 4. Heard both sides. 5. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate specified in the corresponding entry in column (4) of the said Table. THE TABLE Sl. No. Heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 Description of goods Rate 1 2 3 4 ....... ....... 4. 8421.00 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1999 (107) E.L.T. 205 (Tribunal)]allowed the benefit of this notification on the similar product called Zero B water filter. In view of the earlier decision of the Tribunal on the similar product, we hold that water filter produced by the appellants are entitled for the benefit of Notification No. 155/86-C.E. 7. In view of the above discussion the impugned order is set aside and the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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