TMI Blog2008 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant. Shri Dinesh Mehta, for the respondent. [Judgment per: N.P. Gupta, J.].- This appeal, by the revenue, has been filed against the order of the Tribunal dated 1 st September 2004, dismissing the appeal of the revenue, which was filed against the order of a Commissioner of Central Excise, dated 26.8.2002. The appeal was admitted vide order dated 22.5.2006, by formulating two substantial questions of law as under:- "(1) Whether in the facts and circumstances of the case, the article sewing thread is a product which comes into existence by way of manufacturing from doubled and multi fold yarn and therefore, is not governed by exemption Notification No.84/95-C.E. dated 1995? (2) Whether the amendment introduced i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of the order, two appeals were filed, before the Tribunal. The revenue filed the appeal, with respect to the findings for the period 18.5.1995 to 7.11.1995, while the assessee filed appeal, with respect to the period 1.3.1994 to 17.5.1995. The assessee's appeal, being Appeal No.2383/02, has been allowed by the final order dated 29.7.2003, by finding, that Chapter Note was introduced in Chapter 55 w.e.f. 26.5.1995, which provided that conversion of any form of yarn into another form of yarn amounts to manufacture, and that, during the period in question, there was no such chapter note, and therefore, the activity of the assessee, was not found to be amounting to manufacture. For this proposition, learned Tribunal relied upon other or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product of the assessee is governed by the exemption notification No.35 of 1995 dated 16.3.1995, as amended by notification No.84 of 1995 dated 18.3.1995, or not? 7. A combined look, at the notification No.35 of 1995, and 84 of 1995, would show, that in the table, in column No.3, the description of goods has been given, with respect to which, the exemption was provided, and in column No.5 conditions were given, subject to which the exemption would be available. So far as column No.5 is concerned, it is not in dispute, that the manufacture is out of the yarn, falling under Chapter 55, which is one of the Chapters, which is included in column No.5, therefore, we need not detain ourselves on column No.5. Then, we come to column No.3, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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