2002 (10) TMI 704

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..... amurthy, Consultants, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The Revenue is aggrieved with the Order-in-Appeal C. Cus. No. C. Cus. 1138/97, dt. 15-10-1997, by which the Commissioner (Appeals) has granted the benefit of Notification No. 91/89 to Tape Deck Mechanism with motor which were cleared under Heading 85.29. He has taken the view in the light of the definition T .....

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..... rm part of an audio TDM. Therefore, he held that the Tape deck mechanism incorporating a motor would be squarely covered by Notification and allowed the benefit. 2. Revenue s contention in this appeal is that Motor is not part of Tape Deck Mechanism and the benefit of Notification No. 91/89 which is available only to Tape Mechanism cannot be extended to additional item of motor. 3. We have h .....

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