BOMBAY FORGING LTD. Vs. CCE

JUDGEMENT

(1.) THE appellant manufactured Rough Steel Forging used as original equipment parts in manufacturing of Tractors. Classification was claimed under Sub -heading 7326.19 Benefit of Notification No. 239/86 was claimed. The Assistant Commissioner approved the classification under the Sub -heading, but denied the benefit of the Notification on the ground that the goods being Rough Forging could not be used as Motor Vehicle/Tractors Parts. The Commissioner (Appeals) upheld this order. Hence the appeal.

(2.) SHRI Patil, Learned Advocate placed before us the Tribunal's order reported in which in identical circumstances extended the benefit of this Notification to similarly manufactured goods. This judgement has been followed in the Tribunal's order No. C -B/89/02 dt. 18.6.2002 (Esjay Industries Ltd v. Commissioner of Central Excise, Rajkot). Shri Parulekar, D.R. fairly states that the ratio of this judgement applies to the order now impugned.