2000 (3) TMI 630

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..... r : Gowri Shankar, Member (T)]. The common question for consideration in these three appeals is whether the parts of agricultural machinery classifiable under any of the Chapter Heading 84 of Central Excise Tariff would be entitled to Notification 64/86 for the period from 1-3-1986 to 13-3-1986. 2. As it was issued on 1st March, 1986, Notification 64/86, exempted in Serial No. 2 of the Tab .....

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..... s clarification says this. However it also says that these goods would be covered by the exemption as amended by Notification 196/86. Prior to this amendment, there were two conditions to be satisfied before this exemption would apply. First the goods must be agricultural implements or the Board s circular has to be accepted agricultural mechanical implement by virtue of Supreme Court judgment .....

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..... evidence that the declaration filed by the assessee showed the parts in question to be goods classifiable under Chapter 84, has not been substantiated; nor has the Collector recorded such an argument having been raised before him. It is therefore not possible for us to say that the extended period is wrongly invoked. 5. We therefore find no material to interfere with the impugned order and dism .....

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