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2008 (7) TMI 813 - AT - Central Excise
Issues: Department's appeal against Commissioner (Appeals) order upholding assessee's benefit claim under Notification No. 35/95-CE for yarn classification as sewing thread.
In this case, the Department appealed against the order of the Commissioner (Appeals) where the original authority had granted the benefit of exemption under Notification No. 35/95-CE to the assessee. The dispute revolved around the classification of the yarn manufactured by the appellant as sewing thread. The original authority and Commissioner (Appeals) concluded that the yarn was meant for use in the manufacture of fabrics and not as sewing thread, thus qualifying for the exemption. The Department argued that the definition of sewing thread changed from 23-7-96, but for the period in question, both "Z twist" and "S twist" yarn could qualify. However, the Tribunal upheld the lower authorities' findings, stating that no evidence was presented to challenge the factual conclusions reached. Consequently, the Tribunal rejected the Department's appeal, affirming the order of the Commissioner (Appeals) in favor of the assessee.
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