2015 (2) TMI 844

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..... the Notification No. 02/2011-CE, dt.01.03.2011 that the exemption is granted to all the products falling under Chapter 95. The said entry does not indicate any further sub-heading number and would mean that all products falling under Chapter 95 which are considered as sports goods are eligible for exemption other than articles and equipments for general physical exercise. The plain interpretation .....

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..... ssed the revenue appeal against the impugned order. - The supreme court held that having gone through the records of the case, we are of considered opinion that the appeals, being devoid of any merit, are liable to be dismissed and, are dismissed accordingly. - Decided against the revenue. - Civil Appeal No(s). 169/2015 - - - Dated:- 20-2-2015 - CJI. H. L. Dattu And A. K. Sikri,JJ. For th .....

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