9911796707
TMI Blog1999 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : S.S. Kang, Member (J)]. - The appellants, vide letter dated 25-10-1999, made a request to decide the matter on merits. Therefore, the appeal is being taken up in the absence of the appellants. 2. The appellants filed this appeal against the Order-in-Appeal dated 26-4-1993 passed by the Collector of Central Excise (Appeals). In the impugned order, the benefit of Notification No. 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 220/86. We find that Notification No. 220/86 provides exemption only to jigs and fixtures. There is no mention of exemption to the parts of jigs and fixtures in the Notification. It is a settled law that notification is to be read as it is and nothing is to be added or substracted therefrom. As the Notification does not provide any exemption to the parts of jigs and fixtures, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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