UNITED ENGINEERS Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants filed this appeal against the order -in -appeal dated 4 -3 -1991 passed by the Collector of Central Excise (Appeals). In this case the benefit of Notification No. 155/86 -C.E., dated 1 -3 -1986 is denied to the water filter produced by the appellants on the ground that water filter is an on -line attachment.

(2.) THE learned Counsel appearing on behalf of the appellants submits that there is no dispute regarding classification of the goods. She submits that Notification No. 155/86 -C.E. at Sri. No. 4 allows nil rate of duty on the water filter of the capacity of less than 40 litres. She submits that the water filter produced by the appellants does not exceed capacity mentioned in the notification. She also produced the catalogue of the water filter. She submits that the notification does not prohibit benefit to the instant filter or on -line filter. She also relied upon the decision in the case of IEK Plastics Ltd. (Final Order No. 1030/98 -131, dated 6 -7 -1998 -1999 (107) E.L.T. 205 (T) and submits mat the benefit of notification in this case is allowed for the similar product. The appeal against the same order has been dismissed by the Hon'ble Supreme Court vide order dated 22 -3 -1999. She, therefore, prays that the appeal may be allowed.

(3.) LEARNED JDR submits that the notification is for the filter which are of the capacity of less than 40 litres. The filter in question does not have the storage capacity of even 2 litres of water. He, therefore, prays that the appeal be dismissed.