1997 (6) TMI 79

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..... ts. [Order per : G.A. Brahma Deva, Member (J)]. - The issue involved in this appeal is whether chindies of cotton fabrics and trade samples falling under erstwhile Tariff Item 19-I of the Central Excise Tariff upto 28-2-1986 and under Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985, are liable to handloom cess leviable under provisions of Section 3 of the Khadi and Other Handl .....

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..... al Order No. 192/97-D, dated 20-2-1997 in Appeal No. E/290/89-D in the case of Collector of Central Excise v. M/s. India United Mills. 3. We find that issue involved in this case has already been considered by the Tribunal in the aforesaid order as it was pointed out by the D.R. Following the precedent, we accept the contention of the party, and accordingly, the appeal filed by the departmen .....

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