9911796707
TMI Blog1999 (8) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Member (T)]. - This is an appeal against Order-in-Appeal No 186/90, dated 23-11-90 passed by Collector (Appeals) wherein he has upheld the Order-in-Original dated 6-8-90 wherein the Assistant Collector of Central Excise had rejected the party's request for allowing Chapter X Procedure and claiming exemption under Notification No. 239/86, dated 1-3-86 with respect to parts which they inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the issue is being decided on merits. 3. Heard ld. DR, Mrs. Aruna Gupta, who submits that the matter is no longer res integra as it is covered by the decision of this very Tribunal in the case of Motor Industries Company Ltd. as reported in 1999 (106) E.L.T. 33 (Tribunal). She submits that in that case, similar exemption by following Chapter X Procedure had been claimed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sub-assemblies of tractors and motor vehicles namely motors, starters and wiper motors, etc. What they cleared as original equipment to the manufacturers of such tractors/motor-vehicles is these sub-assemblies and not the inputs as such. Therefore, we find that the facts in this case are exactly identical to those in the case of Motor Industries Company Ltd. supra. Therefore, with respect we app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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