2003 (11) TMI 482

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..... [Order per : P.S. Bajaj, Member (J)]. In this appeal which has been filed against the impugned order-in-appeal dated 8-4-2003 passed by the Commissioner (Appeals), the issue relates to the availability of the benefit of Notification No. 6/2000 to the appellants. 2. The appellants are engaged in the manufacture of yarn falling under Chapter 55 of the CETA. A show cause notice was issued for .....

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..... ould not be denied to them. 4. On the other hand, the learned SDR, has reiterated the correctness of the impugned order. 5. We have heard both sides. We find from the record that the issue of classification of the yarn manufactured by the appellants already stands finally decided against them vide order-in-original No. 251/01-02/VAL, dated 26-2-2002. Their classification under Heading No. 52.0 .....

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