judgment

Dr. Arijit Pasayat, J. —

1.Challenge in this appeal is to the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Fort, Mumbai (in short ‘CEGAT’) dismissing the appeal filed by the appellant questioning correctness of the order in appeal dated 27.10.1999 passed by Commissioner, Customs and Central Excise (Appeals), Pune (in short ‘Commissioner (Appeals)).

Background facts in a nutshell are as follows:

The appellant, engaged in the manufacture of excisable goods, inter alia, filed classification list of their products mentioned at Sr. No.1(a) to (u) of the classification declaration with effect from 20.12.1996 claiming classification under Chapter Heading 8710 of the Schedule to the Central Excise Tariff Act, 1985 (in short the ‘Tariff Act’). The goods in the classification list were described as parts of tanks and other armoured and motorized fighting vehicles under Chapter Sub-Heading 8710.00 of the Tariff Act. It is the contention of the appellants that the said goods are manufactured for Government of India, Ministry of Defence and are used in the tanks and armoured fighting vehicles. These goods are strictly manufactured as per drawing and design s