2004 (8) TMI 490

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..... .K. Kar, SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. Heard Shri S.K. Bagaria, learned Senior Advocate along with Shri Partha Banerjee, learned Advocate for the applicant/appellant company. Shri Bagaria took us to the Order-in-Appeal, HSN Notes and Section Note 2 of Section XVI of the Central Excise Tariff. He has submitted a Written Note, which is taken on record. He ha .....

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..... rganisation of the Ministry of Railways, Government of India in his letter dated 28-2-1997. 2. We have also heard Shri T.K. Kar, learned SDR for the Revenue. He relies upon the Board s Circular No. 189/23/96-CX, dated 26-3-2004 issued from F. No. 151/6/95-CX. 4. He submits that the Department has relied upon the Tariff Advice given by the C.B.E.C. 3. After hearing the submissions made by both .....

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