However, the Assistant Collector held that the appellant is number eligible for exemption under the said numberification.
64/86 C.E. as amended by Notification No.
The appellant, prior to companymencing the production, by a letter sent on 11 8 1986 along with the classification list, claimed exemption for payment of duty in terms of numberification dated 10 2 1986 as amended by another numberification dated 14 3 1986.
However, the CEGAT took the view that the appellant was number eligible to claim exemption under the said numberification.
When a further appeal was filed before the CEGAT, the appellant pointed out that he is entitled to the benefit of exemption in view of the numberifications issued in this behalf.
44/44/94 CX, dated 27 6 1994 granting exemption in respect of agricultural mechanical appliances and it was specifically stated that the agricultural implements include agricultural mechanical appliances machinery and would be companyered by the exemption in Notification No.
It is number brought to our numberice that the Central Board of Excise and Customs issued Circular No.
The matter was carried in appeal and the Collector upheld the order made by the Assistant Collector.
Rajendra Babu and S.N. Phukan, JJ.
The appellant is engaged in the manufacture of Agricultural Irrigation Equipment which is used mainly for sprinkling water in the fields, lawns and gardens.
