1999 (7) TMI 126

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..... G.R. Sharma, Member (T)]. This is an appeal filed by the appellants on the question of availability of exemption under Notification No. 205/88, dated 25-3-1988. 2. The facts of the case are that the appellants filed a CL describing their product as flat plate solar collector (toughened tempered glass). They claimed the benefit of Notification No. 205/88. The department found that the appel .....

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..... that the notice for today s hearing was issued to the appellants on 3-6-1999. Since the issue is simple one, it was decided to hear the appeal and decide the matter. 4. Shri R.S. Sangia, ld. JDR submits that the appellants had misdeclared their product for availing the benefit of Notification No. 205/88. He submits that the appellants manufacture only toughened glass sheets. He submits that tou .....

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..... record together with the opinion of the Principal Scientific Officer of the Ministry of Energy. We note that the notification allows exemption from duty only to solar flat plate collector. We also note that the assessee could not place any evidence on record that they were supplying all parts of the solar flat plate collector including the toughened glass sheets. The exemption notification is an .....

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