9911796707
TMI Blog2003 (4) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... hagat, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. The learned Advocate relied on the decision of the Apex Court in the case of V.M. Salgaocar and Bros. - 2000 (38) RLT 619 (S.C.) to say that since the civil appeal filed by Revenue under Section 35L(b) of the Central Excise Act has been dismissed, the CEGAT judgment dated 23-10-2001 in the appellant s own case gets m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/88 was claimed all along and that coverage under Serial No. 3 cannot be extended to the synthetics detergent cakes classifiable under Heading 34.01. 3. After hearing rival submissions and perusal of case records, we find that in the impugned order the Commissioner has distinguished this case from the case decided earlier by the Tribunal in its order dated 23-10-2001. In Paragraph 21 of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading No. 34.01, the same cannot get coverage under Serial No. 26 which is limited to Heading 34.02 only. However, we find that under Serial No. 3, the coverage is, extended to entire Chapter 34 and hence all products falling under Chapter 34 are covered thereunder including the products covered under Heading No. 3401. The only requirement under the said Serial No. 3 is that the product should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 34 should not have been specified against the said Serial No. 3. We have, therefore, no hesitation in coming to the conclusion that all products covered under the entire Chapter 34 would be entitled to exemption under the said Serial No. 3 of the Table annexed to Notification No. 88/88 so long as such products are known either as laundry soaps or carbolic soaps. 5. Accordingly, we set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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