2008 (1) TMI 803

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..... pondent. [Order per : T.K. Jayaraman, Member (T). - In terms of the impugned order the appellant is required to pre-deposit an amount of Rs. 84,280/- being the duty demanded by the department on core pipe. Learned Advocate who appeared on behalf of the appellants invited our attention to Notification No. 6/2002 dated 1-3-2002 Serial No. 86 and condition No. 14. He stated that the appellant .....

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..... n No. 6/2002. It is very clear that in terms of condition No. 14 that the exemption is applicable not only to paper but also to articles made there from. The fact that the core pipe is an article made from paper is not in dispute. Hence, prima facie the appellant has a strong case and they are entitled for the benefit of that exemption notification. Learned DR reiterated the impugned order. As app .....

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