1997 (6) TMI 133

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..... [Order per : G.R. Sharma, Member (T)]. - By the captioned appeal the Department has challenged the applicability of Notification Nos. 35/88 and 34/88, dated 21-12-1988 stating that since the goods of the assessee were classifiable under Chapter Heading 55.08, therefore, they were not entitled to the benefit of this Notification as they were classifying the goods under Chapter Heading 55.12. Th .....

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..... e, it was not classifiable under Chapter Heading 55.12 and was correctly classifiable under Heading 55.08. At some places duty was being levied under Chapter Heading 55.12 and at other places under Chapter Heading 55.08. In view of the divergent practices the Govt. of India issued these two notifications providing that so much of that portion of the Basic Excise duty and Additional duty of Excise .....

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