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TMI Blog2011 (7) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to the relevant classification and the exemption notification issued by the department. Since it was only by interpreting the notification, the authorities rejected the claim made by the appellant. We do not find any substantial question of law involved in this matter. - C.M.A. No. 1748 of 2011 - - - Dated:- 28-7-2011 - D. Murugesan and K.K. Sasidharan, JJ. Shri A. Mohamed Ismail, for the Appellant. Shri P. Bhuvaneshwari, SCGSC, for the Respondent. JUDGMENT [Judgment per : K.K. Sasidharan, J.]. - This Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, 1944 is directed against the order dated 14 October, 2009 in Appeal E. No. 1041/2003 [2010 (251) E.L.T. 298 (Tri.-Chen.)] on the file of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 57/95 was issued. The CESTAT also found that there was no exclusion of any type of tower from coverage under Chapter sub-heading 7308.20. The CESTAT having found that the benefits of exemption as per Notification No. 205/88 was not available for the period in question viz., September, 1994 to January, 1995 rejected the request of the appellant. Feeling aggrieved by the said order, the appellant has filed this Civil Miscellaneous Appeal. 4. We have heard the learned counsel for the appellant and the learned Senior Central Government Standing Counsel appearing on behalf of the respondent. Analysis : 5. The appellant is the manufacturer of Wind Mill Towers . Originally the appellant filed a classification claiming e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1995. During the said period Wind Mills were classifiable under Chapter sub-heading 8412.00 and as such, manufacturers of Wind Mills are eligible for exemption under Notification No. 205/88. However it was found that the goods manufactured and cleared during the period were Towers for Wind Mills which are classifiable under Chapter sub-heading 7308.20. Therefore by giving sufficient reasons the Appellate Authority confirmed the order passed by the Assistant Commissioner. The order was thereafter challenged before CESTAT. 8. The CESTAT on a perusal of the order impugned before the said authority, found that during the period in question Towers for Wind Mills were classified under Chapter sub-heading 7308.20 and it was only subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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