1999 (6) TMI 156

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..... In this appeal filed by the Revenue the matter relates to the classification and dutiability of the tracing cloth. The respondents M/s. Shree Ram Mills Ltd. have claimed the benefit of exemption Notification No. 47/86-C.E., dated 10-2-1986 as amended by Notification No. 52/91-C.E., dated 25-7-1991. The Collector of Central Excise (Appeals) had held that while the tracing cloth was not eligible .....

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..... on was not available, the view that the amending notification has not be referred to was not correct. 4. We have carefully considered the matter. We have seen two notifications which are under consideration being Notification No. 47/86-C.E. and Notification No. 63/87-C.E. The Collector (Appeals) had agreed with the Department that as the goods were tracing cloth, they are not eligible for the be .....

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