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TMI Blog2000 (11) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of duty of Rs. 9,09,042.00 in respect of wires and cables manufactured by the Appellants by denying the benefit of Notification No. 164/87 or under Notification No. 63/95 or 8/96, which grants approval to the parts of Battle tanks. The contention of the Appellants is that wires and cables falling under Chapter 8544.00, supplied to M/s. Bharat Electronics Ltd., a Government of India Undertaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reached the Commissioner (Appeals)'s level, he observed as under :- "5. The impugned order and the submissions have been considered by me carefully. When specifically asked about the fate of the Order-in-Appeal passed by the then Commissioner(Appeals), confirming the order of the lower authority, the representative of the Appellants has nothing to say. He was not aware whether such order was se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that they were clearing goods in running length as wires and cables, which can be used as other than parts. The cables and wires are not used as parts. Since they are not identifiable for use in battle tank as parts, the exemption claimed by the Appellants is not available. Moreover, the Commissioner (Appeals) held also similar view and rejected the appeal of the Appellant which has not been se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion that wires and cables can be considered as parts. The above view was taken by referring to the earlier decision of the Tribunal in the case of United Cable Industries v. C.C.E., Meerut reported in 2000 (119) E.L.T. 668 (T) = 2000 (40) RLT 38 (CEGAT). By applying the ratio of the United Cable's decision as also that of M/s. Nicco Corporation Ltd., it has to be held that insulated wires and ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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