2005 (11) TMI 294

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..... sultant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. Revenue has filed an appeal against the Order-in-Appeal No. 5/2005, dated 15-3-2005 passed by the Commissioner of Customs and Central Excise, Visakhapatnam. 2. In the impugned order, the learned Commissioner (Appeals) has granted the benefit of exemption Notification No. 115/75-C.E., dated 30-4-1975 in respect of th .....

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..... t case it is a composite mill. This is supported by a certificate issued by the concerned authority. Prima facie decision of the Commissioner (Appeals) appears to be correct, because the appellants are composite unit and they can be classified as oil mill and solvent extraction industry This notification gives the benefit to the products manufactured by the said industry. Hence there is no merit i .....

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