2007 (5) TMI 58

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..... Appeal No. E/EDM/297/2004 - Final Order No. A/778/KOL/2007 - Dated:- 3-5-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants have been denied exemption under Notification No. 4/97-C.E., dated 1-3-97 on the ground that the impugned goods are covered under the revised tariff sub-heading 8528 90 whereas the Notification refers to the sub-heading 85 .....

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..... only for the purpose of specifying the product under a particular categorisation in the Tariff Schedule, we are of the view that the exemption cannot be denied on the ground that the heading itself has been referred to in the Notification and not the sub heading. In fact, all the goods covered under sub-heading 8528.90 are also covered under the sub-heading 8528.00. Accordingly, we set aside the i .....

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