ORDER

1. The appellant is engaged in the manufacture of agricultural irrigation equipment which is used mainly for sprinkling water in the fields, lawns and gardens. The appellant, prior to commencing the production, by a letter sent on 11.8.1996 along with the classification list, claimed exemption for payment of duty in terms of notification dated 10.2.1986 as amended by another notification dated 14.3.1986. However, the Assistant Collector held that the appellant is not eligible for exemption under the said notification. The matter was carried in appeal and the Collector upheld the order made by the Assistant Collector. When a further appeal was filed before CEGAT, the appellant pointed out that he is entitled to the benefit of exemption in view of the notifications issued in this behalf. However, CEGAT took the view that the appellant was not eligible to claim exemption under the said notification.

2. It is not brought to our notice that the Central Board of Excise and Customs issued Circular No. 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 mecha