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TMI Blog1997 (5) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... : Jyoti Balasundaram, Member (J)]. The respondents herein are manufacturers of travel goods falling under Chapter 42 and polybags falling under Chapter 39. They had cleared polybags on payment of duty even though exemption from duty was available under Notification 53/88. Similarly the respondents had also taken credit on LDPE granules used in the manufacture of polybags which were exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue has been decided on merits holding that the assessees could avail of the option of paying duty and not availing full exemption which in any case is subject to the condition contained in Col. 5 of the Table annexed to the Notification 53/88. The relevant paragraph from the above order is reproduced below :- 4. We have gone through the exemption Notification No. 53/88-C.E., dated 1-3-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en in Column 5 of the Table annexed to the exemption Notification. 3. Following the ratio of the above order which is a decision on the merits of the eligibility of the respondents to the benefit of Notification 53/88, we hold that there is no infirmity in the order passed by the lower appellate authority and accordingly uphold the same and reject the appeal. - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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