2008 (12) TMI 562

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..... bunal in the case of M/s. Grasim Industries Ltd. v. CCE, Trichy [2008 (10) TMI 462 - CESTAT, CHENNAI], holding that the goods in question would be covered under Sl. No. 1B or 1C of Notification No. 4/2006-C.E. by virtue of the Second Proviso to the Explanation to Sl. No. 1C - benefit allowed - appeal allowed.
Ms. Jyoti Balasundaram, Shri P. Karthikeyan, JJ. REPRESENTED BY : Shri R. Parthasarat .....

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..... 1C thereof, prescribed Rs. 400 per MT as the rate of duty of excise for goods falling under SH 2523.29 of the CETA Schedule, not covered under S. No. 1B other than those cleared in packaged form. The subject goods were held not to be covered under S. No. 1B as the cement plant of the appellants was not a mini cement plant as defined in the Explanation to S. No. 1C of the Table to the Notification .....

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