1999 (8) TMI 280

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..... e Respondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal, filed by the Revenue is whether the vaccum reservoir, manufactured by M/s. Ganga Singh Sons, is classifiable under Heading 86.07, as claimed by the department or 7309.00 of Schedule to the Central Excise Tariff, as decided by the Collector (Appeals) in the impugned order. 2. Shri Jagdish Singh, l .....

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..... n the Certificate Registration. 3. Shri Kamal Malhotra, Chartered Accountant, submitted that the reservoirs manufactured by them are of general use and can be used in any industrial house; that these reservoirs are sued by the railways to store the liquid so that the vaccum is not created and these reservoirs are specifically covered by Heading 73.09. 4. We have considered the submissions of b .....

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..... manufactured by the respondents, is classifiable under 86.07 of the Schedule to the Central Excise Tariff Act. The respondents, however, will be eligible for the benefit to avail exemption under Notification No. 175/86 as allowed by the Collector (Appeals). In the impugned order, the same has not been contested by the Revenue before us. We also observe that merely non-mention of specific product i .....

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