9911796707
TMI Blog1998 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : Justice U.L Bhat, President]. - Appellant, engaged in the manufacture of "Absorbent Cotton" falling under Chapter Heading 3004 of [CETA], 1985, was enjoying benefit of exemption under Notification No. 175/86 (limit of Rs. 15 lacs). The Notification required classification list to be filed on reaching 80% of the exemption limit and filing of RT 12 return and RT 5 return. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment, the Notification covered only " surgical absorbent lint" but not " absorbent cotton" which was being manufactured by the appellant. A similar decision had been taken earlier against the present appellant who challenged the same in appeal E/4205/91-C. The Tribunal set aside the order and allowed the appeal by Final Order No. 564/97-C, dated 7-11-1997 [reported in 1998 (98) E.L.T. 100 (Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since a separate notification has been issued regarding the article "absorbent cotton wool", this article cannot be regarded as falling within the meaning of "surgical absorbent lint" occurring in Notification No. 37/86. We find that Notification No. 185/87 has been issued for two purposes, one to make available the benefit to more products besides the product covered by the earlier notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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