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2011 (4) TMI 158 - AT - Central ExciseConcessional rate of duty under Notification No. 5/98-CE dated 2.6.98 - The issue of Notification No. 5/98, list 8 appended to the predecessor Notification namely 57/95-CE dated 16.03.95 covered not only complete Pollution Control Systems but also parts thereof - Parts were left out from the coverage of the Notification under interpretation but reintroduced by Notification No. 32/98 dated 21.09.98 – In view of the decision of Bharat Textiles & Proofing Industries Ltd. Vs. CCE , [2010 -TMI - 78733 - CESTAT, CHENNAI] - Appeal is allowed in favour of assessee
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