ORDER
S.S. Kang, Member (J)
1. When the case was called, none appeared on behalf of the respondents, M/s. Raj Kamal Trading Corporation in spite of service of notice as per acknowledgment on records. Therefore, the appeal is being taken for final disposal in the absence of the respondents.
2. Heard Shri R.S. Sangia, JDR, who appeared for the appellants. The respondents, M/s. Raj Kamal Trading Corporation is engaged in the manufacture of lamp & light fittings falling under Heading No. 9405.00 of the Central Excise Tariff. The respondents filed classification list classifying their product under Chapter Heading No. 9405.00 and claimed the benefit of Notification No. 96/86-C.E., dated 10-2-1986. The Notification No. 96/86-C.E., dated 10-2-1986 provides a concessional rate of duty to the goods falling under Chapter Heading No. 9405.00 and the benefit of Notification is not available to the goods made of glass. A show cause notice was issued to the respondents proposing to treat the said products as those made of glass and for denying the concessional rate of duty as provided under the Notification No. 96/86-C.E., dated 10-2-1986. The adjudicating authority denied the benefit. The respondents filed the appeal and the Commissioner of Central Excise vide impugned order held that the respondents manufactured only metallic lamps bases, therefore they are eligible for the benefit of Notification No. 96/86-C.E., dated 10-2-1986. The plea of the Revenue in this appeal is that the goods manufactured by the respondents are not covered under the Notification. The appellants/Revenue in the Grounds of Appeal submitted as under :-
“If the goods are classifiable under Ch. Heading 94.05 then the Notification No. 96/86-C.E. is not applicable, as the said Notification applies only to the goods falling under Chapter Heading No. 34.03. The Collector (Appeals) has struck down classification under Chapter 70 and has confirmed classification under Ch. Heading 94.05 as claimed by the assessee. In view of the above, Appl. Collr.’s Order is ex-facie erroneous as he has allowed the benefit of Notification No. 96/86-C.E., which would apply to the goods falling under Chapter Heading No. 34.03 only.”
3. The plea of the appellants in the Grounds of Appeal is that the Notification No. 96/86-C.E. covers the goods falling under Chapter Heading No. 34.03 of the Central Excise Tariff. Therefore, the goods manufactured by the respondents, which are classifiable under Heading No. 94.05 of the Tariff are not covered by the Notification. We find that the Notification No. 96/86-C.E., dated 10-2-1986, Sl. No. 64 covers the goods falling under Chapter Heading No. 9405.00 of the Tariff as excludes the goods made of glass.
4. In view of the above discussion, we find no force in this appeal. Consequently, the appeal is dismissed.