1999 (12) TMI 347

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..... led by the Revenue the matter relates to the interpretation of exemption Notification No. 160/86-CE, dated 1-3-1986 which provided concessional rate of duty in respect of the goods covered by Chapter heading 85.04 but such exemption was not available to the transformers and chokes for fluorescent tubes. The issue for consideration is whether the parts of the transformers will also be excluded from .....

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..... be classifiable as per the rate of duty applicable to transformers, the parts will remain still the parts. Even when the rate of duty as applicable to transformers is made applicable to the parts by virtue of Section Notes, it does not mean that parts lose their separate identity. As the exemption has to be interpreted as it is worded, and as when the legislature so decided, the parts had also bee .....

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