2003 (1) TMI 579

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..... ahgal, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. The short question arising in these three appeals of the Revenue is whether Acrylic Plastic sheets off-cuts imported by the respondents attracted the benefit of exemption from payment of countervailing duty under Notification No. 38/73-C.E. The original authority denied the benefit of exemption and confirmed deman .....

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..... the appeals before us would not disclose the reason why off-cuts cannot be sheets . We find that the lower appellate authority has lucidly examined the question whether off-cuts could be included within the broad category of sheets. The authority held that the off-cuts being rectangular in shape merited consideration as sheets. This finding of the lower appellate authority is not under challeng .....

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