TMI Blog2018 (7) TMI 1770X X X X Extracts X X X X X X X X Extracts X X X X ..... . VERSUS M/S A.R. POLYMERS PVT. LTD., FATEHPUR [2017 (3) TMI 415 - CESTAT ALLAHABAD], where it was held that the description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material", goods were rightfully attracting 4% duty as provided by the said exemption under N/N. 29/04-CE dated 09.07.2004 - appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Item No.63062100 of Schedule to Central Excise Tariff Act, 1985. They availed the benefit of Notification No.29/2004-CE dated 09.07.2004 and paid Central Excise duty @ 4% ad valorem. They also filed statutory returns. It appeared to Revenue that the goods cleared by the appellants were not eligible to avail benefit of Notification No.29/2004-CE dated 09.07.2004 which was admissible for all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der proviso to sub Section (1) of Section 11A of Central Excise Act, 1944. On contest issue was decided through impugned Order-in-Original through which the demand was confirmed and equal penalty was imposed. Agreed by the said order appellant preferred present appeal before this Tribunal. 3. Heard the learned AR who has submitted that the issue is no more res-integra in view of this tribunal&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading No. 6307.10. There is no dispute that the tents cleared and referred by the said show cause notices did not contain any textile materials other than cotton. Therefore, we find that the description of the goods covered by the said show cause notice matches with the entry in the said notification stating to be cotton, not containing any other textile material . Therefore, we hold that durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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