- (1.) The Appellant is having its factory at Devas M.P. and is engaged in the manufacture of motor vehicle parts and accessories, transmission shaft and gears, interchangeable tools etc.
(2.) The process of manufacturing of motor vehicles parts involves various operations. The Appellant, for this purpose, also makes use of material handling equipments like hand trolley or fork lift etc. These trolleys and fork lift are placed on iron/steel or aluminum known as "3 FAG Pallets". These pallets are manufactured by the Appellant in its own factory and captively used for the aforesaid purpose.
(3.) Two issues have arisen in respect of these pallets. First relates to its classification and second issue is as to whether the Appellant, in respect of the aforesaid pallets, can claim benefit of Notification No. 67/95-CE dated 16.3.1995, as amended and prevalent on the date when the dispute arose, namely, in the year 1999.;