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2005 (2) TMI 124 - SUPREME COURTDemand of duty - whether the respondent is entitled to the benefit of Notification 175 of 1986 - Held that:- there is a decision of the Tribunal pertaining to the very same respondent [1999 (1) TMI 164 - CEGAT, MUMBAI] in respect of the very same period which has held that the respondent is entitled to the benefit of the Notification. This has happened because the respondent had submitted a classification list in respect of its product known as "Betnor" for approval on 6-5-1991. Before the Classification list was approved the respondent cleared its goods claiming the benefit of Notification 175/86. The Department rejected the classification list and raised a demand on the respondent for the period 1990-1992 before the Assistant Collector. The respondent's contention that it was entitled to the benefit of the Notification was accepted. The Commissioner, however, allowed the Department's appeal. The matter came up before the Tribunal and the Tribunal in no uncertain terms affirmed the finding of the Assistant Collector and set aside the demand against the respondent. This decision has not been challenged by the Department - Decided against Revenue.
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