SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLN. NO.33 OF 2002 CENTRAL EXCISE APPLN. NO.33 OF 2002 CENTRAL EXCISE APPLN. NO.33 OF 2002 Commissioner of Central Excise ..Appellant. V/s. M/s.VIP Industries Ltd. ..Respondent. Mr.P.S.Jetly for the appellant. CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 10TH FEBRUARY, 2009. DATED : 10TH FEBRUARY, 2009. DATED : 10TH FEBRUARY, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant. None appears for the respondent, though served. Affidavit of service is filed on behalf of appellant. 2. This application was admitted on the following substantial question of law:- " Whether the appliances covered under capital goods scheme under section AAAA under Rule 5Q of Central Excise Rules, 1944 can be called as inputs for the period prior to introduction of Rule 57Q ? " 3. The question whether the goods manufactured by the respondents are appliances falling within the exclusion clause of the explanation 218 in - = : 2 : = - Notification No.217 of 1986 is a question of law required to be answered by this Court. Hence the application is allowed. The Tribunal is directed to raise the question of law set out hereinabove and forward a statement of case for the opinion of this Court. 4. Application is disposed of accordingly. (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)