2003 (6) TMI 411

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..... dvocate with N.G. Gheewala, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the respondents herein were engaged inter alia in the manufacture of Metallic yarn, Rigid Lacquerred Polyester film, Rigid Metallised Polyester film and Rigid Metallised & Lacquerred Polyester film. They claimed the benefit of exemption from payment of .....

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..... November, 1993. The notice also proposed penal action against the respondents. The Commissioner of Central Excise held that the benefit of the Notification was available as man-made metallic yarn was made out of Polyester film which was first metallised and then lacquerred. He also extended the benefit of Notification No. 76/86 which exempts inter alia handicrafts (Sr. No. 2 of the Schedule to th .....

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..... or the manufacture of metallic yarn has discharged duty. In view of the above, we hold that the condition set out in Col. 4 against Sr. No. 10 of the Table to Notification No. 45/86 has been fulfilled by the respondents. Therefore, we extend eligibility of the benefit of the exemption under the Notification to them. 4. In the result we uphold the impugned orders and reject the appeals. 5.&e .....

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