2000 (2) TMI 544

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..... , the issue involved is regarding the availability of benefit of the Notification No. 160/86-C.E., dated 1-3-1986 to the respondents in respect of the parts of the transformer of which they are the manufacturers. The benefit of this notification was allowed to them by the Assistant Collector, and the Collector had also confirmed that order of the Asstt. Collector on the ground that the parts of th .....

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..... h the transformers. But we are unable to subscribe to this contention of the learned JDR. Even if it is taken for the sake of arguments that the parts of the transformers are classifiable along with the transformers under Heading 85.04 of the Tariff, still they remain the parts and they cannot be said to be a complete transformer. The bare perusal of the notification in question shows that only tr .....

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