1999 (11) TMI 628

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The short point involved in this appeal filed by the Revenue is whether benefit of Notification No. 202/88, dated 20-5-1988 is available to the stainless steel tubes. 2. When the matter was called no one was present on behalf of the respondent. In fact, notice sent for hearing has been received back with the postal remarks 'left'. We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eel is not steel within the meaning of Note 1(d), it would follow that it is steel and, therefore, eligible for notification. It is also observed that wherever the Legislators intend, they have specifically excluded the stainless steel from the purview of the exemption. We do not find any infirmity in the impugned order and reject the appeal filed by the Revenue.
Case laws, Decisions, Judgemen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X