2000 (10) TMI 381

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..... [Order per : K. Sreedharan, President]. When Miscellaneous Application 411/2000 praying for early hearing of the appeal came up for orders, learned Consultant representing the appellant and the learned Departmental Representative submitted that the appeal itself may be heard and disposed of. As agreed to by the parties, we heard the arguments at length. We are disposing of the appeal itse .....

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..... oap manufactured by the assessee is classifiable under Chapter Heading 3401.11 and chargeable to central excise duty accordingly. The matter was taken up in appeal. That appeal happened to be dismissed by the Commissioner (Appeals) as per Order-in-Appeal No. 910 (KDT) CE/JPR-II/2000, dated 25-8-2000. 3. In this appeal the main argument advanced by the learned Consultant representing the appellan .....

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..... hadi and Village Industries Commission. Nor has he got a case that the unit belonging to him is owned by any organisation. It is owned by himself. It is his own proprietary concern. A plain reading of the tariff entry makes it clear that only laundry soaps produced by a factory owned by an organisation approved by the Khadi and Village Industries Commission will fall under that tariff heading. Sin .....

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..... ommission or State Khadi and Village Industries Board, which is the third category mentioned in the notification. The first two categories are Co-operative Society or Women s Society. Since the third category is preceded by the above two types of society, the third category, viz., institutions must also take its colour from the preceding two categories. In other words, the third category must be u .....

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..... ioning in areas comprised in a village with a population above ten thousand will be entitled to the benefit of the notification or not. Since the issue on hand has nothing to do with the meaning of rural area , the said trade notice has no relevance. So the appellants cannot have any benefit on the basis of trade notice. 7. In view of what has been stated above, we find no merit in this appeal. .....

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