2001 (8) TMI 659

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..... r per: J.H. Joglekar, Member (T)]. The respondents manufactured 33KV and 23 KV switchboards. The classification lists described the goods as follows : 1. 33 KV switchboard 15000 MVA Indoor panel with circuit breaker. 2. 6.6 KV switchboard with circuit breaker. These goods were supplied by them against CT 3 certificate describing the goods as 6.6KV switchboard and 33KV switchboard . .....

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..... ed. The sole claim made in the appeal memorandum is as under : The CT3 certificate was issued only in respect of 33KV switch board and 6.6KV switch board. Whereas, the assessee had cleared the goods viz. indoor panel on the circuit breaker for 33KV switchboard and circuit breaker for 6.6 KV switch board. The CT 3 was issued only for Switch Boards and not for accessories (viz. Indoor Panel and .....

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