1998 (2) TMI 263

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..... e, for the Appellant. Shri K. Srivastava, SDR, for the Respondent. [Order per : Justice U.L Bhat, President]. Appellant, engaged in the manufacture of Absorbent Cotton falling under Chapter Heading 3004 of [CETA], 1985, was enjoying benefit of exemption under Notification No. 175/86 (limit of Rs. 15 lacs). The Notification required classification list to be filed on reaching 80% of .....

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..... ole of the excise duty leviable thereon. According to the Department, the Notification covered only surgical absorbent lint but not absorbent cotton which was being manufactured by the appellant. A similar decision had been taken earlier against the present appellant who challenged the same in appeal E/4205/91-C. The Tribunal set aside the order and allowed the appeal by Final Order No. 564/ .....

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..... 04 from the whole of the duty of excise. The contention is that since a separate notification has been issued regarding the article absorbent cotton wool", this article cannot be regarded as falling within the meaning of surgical absorbent lint occurring in Notification No. 37/86. We find that Notification No. 185/87 has been issued for two purposes, one to make available the benefit to more pr .....

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