2006 (10) TMI 344

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..... t. [Order per : M. Veeraiyan, Member (T)]. Heard both sides. 2. The dispute before us is regarding eligibility of exemption under Notification 5/98 dated 2-6-1998 in respect of the product manufactured by the appellants. It is an admitted fact that the product manufactured by them is known as precipitated silicon or aluminium silicate; it is an inorganic compound of Silicon consisting .....

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..... uary tariff item 68 under the erstwhile tariff. The same cannot be applied in this case, where silicon in all forms and compounds has separately been listed under Chapter 28. 5. Appeal of the party is dismissed in so far as it relates to exemption claimed {for the silicon compounds under Notification 5/98. As the matter relates to interpretation, we accept the plea that there is no warrant for i .....

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