2006 (9) TMI 63

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..... granted to the party - ApplicationNo. E/PD/256/2006 in Appeal No.E/457/20 - Final Order No. 860/2006 & Stay Order No. 973/2006 - Dated:- 12-9-2006 - [Order per: P.C. Chacko, Member (J) - After hearing both sides and considering their submissions, we are of the view that the appeal itself can be finally disposed of at this stage in view of a decision of the Apex Court. Accordingly, after dispe .....

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..... question has been held to be a form of floor itself rather than floor covering and accordingly the benefit of the above notification has been granted to the partly. Exemption under the notification was available to "flooring". The claim of the appellants for such exemption is well-founded in view of the Apex Court's ruling. Accordingly, the impugned order is set aside and this appeal is allowed. .....

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