9911796707
TMI Blog2000 (7) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... d a common order is being passed as the issue in these two appeals is inter-related, inasmuch as the manufacturer M/s. Escorts Limited procure an item called as 'Plough Lamps' as O.E. parts under Notification No. 239/86-C.E., dated 3.4.86 and thereafter, use the same in the manufacture of tractor's engine not exceeding 1800 Cubic Centimetres. Such tractors were further exempted from payment of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em and confirmed. The appellants M/s. Escorts Limited have come in appeal against this levy and demand of duty on Plough Lamps received by them under Notification No. 239/86-C.E., dated 3-4-1986. While Revenue has come in appeal before us against the orders of the Commissioner (Appeals) holding said items as 'parts' and not 'accessories' and he had dropped such demands of Rs. 1,21,777/- made on M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emands of duty on the L-6 licence holder i. e. M/s Escorts Limited. There is no allegation in the show cause notice on record in the appeals, that goods received under Chapter X of the Central Excise Rules were misused or not used for the purpose for which they bought. There is no cause to initiate demand action on M/s. Escorts Limited. No findings are being arrived at as regards the eligibility o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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