2000 (11) TMI 443

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..... [Order per : G.A. Brahma Deva, Member (J)]. This appeal is directed against the order-in-appeal dated 15-12-1994 passed by the Collector (Appeals) Customs and Central Excise, Pune. The dispute is in respect of products i.e. control panels, controllers falling under CSH No. 8537 and parts of manipulators falling under CSH. No. 8431. Whether they are entitled for exemption in terms of Noti .....

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..... equired to be replaced by removing parts. In view of the factual position that these are used in the factory for repairs and maintenance which will include replacement, the benefit of Notfn. No. 281/86 is available. 3. The learned Departmental Representative appearing for the Revenue attempted to convince us that the items in question are complete machinery and accordingly, benefit of Notificat .....

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