2000 (4) TMI 494 - AT - Central Excise

Summary

The Revenue appealed against the denial of Notification No. 56/90 benefit to poly jute fabrics. The Commissioner (Appeals) extended the benefit, citing a Calcutta High Court decision. The Tribunal upheld the decision based on a previous case involving poly jute bags, ruling that the benefit should apply to poly jute fabrics under sub-heading 5306.29. The Revenue's appeal was rejected.