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2002 (10) TMI 94 - SC - Central ExciseWhether for the period 1982 to 1985 the lympo manufactured by the appellant could be classifiable under the T.I. 23(2) of the Schedule to the 1944 Act? Held that:- Set aside the impugned decision of the Tribunal and allow the appeal and hold that lympo was not classifiable under T.I. 23(1) or 23(2) but under T.I. 68 of the Schedule to 1944 Act. Since the appellant's case was dismissed in limine by the Tribunal and the respondent authorities, the further question whether the appellant was entitled to the benefit of Notification 116/75-CE dated 30th April 1975 had not been considered by them. With this judgment the respondent will consider the appellant's claim to exemption from excise duty under the notification treating the appellant's product for the period in question as classifiable under T.I. 68. In favour of assessee.
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