9911796707
TMI Blog2005 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The appellants have filed these appeals against the common order-in-original whereby the benefit of Notification No. 67/95-C.E. was denied on the ground the final products manufactured by the appellants are classifiable under Tariff Heading 5806.39 which is not covered by the provisions of Notification No. 67/95-C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling within sub-heading No. 5806.20). For ready reference, the said notification is reproduced below :- Notification No. 22/96-C.E., dated 23-7-1999. Exemption from basic and additional duties for all goods captively consumed in the manufacture of certain fabrics. In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry in Column (3) of the said Table, from the whole of the duty of excise and additional duty of excise leviable thereon, which is specified in the respective Schedules to the said Tariff Act and the said Special Importance Act. Provided that nothing contained in this Notification shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -made fibres, whether or not processed 58.01, 58.02, 58.06 (Other than goods falling within sub-heading No. 5806.20) 60.01 or 60.02 (other than goods falling within sub-heading No. 6002.10 All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). The Commissioner in the impugned order has held that the goods manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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