2008 (2) TMI 106

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..... No. 219A of the Table annexed to not. 6/2002 – exemption denied by revenue alleging that inputs used in mfg. of hinge unit assembly are not eligible for exemption u/not. 67/95- parts and accessories of bicycles of Headings 87.12 and 87.13 were chargeable to ‘nil’ rate of duty - goods are therefore exempt by virtue of Sl. No. 219A – assessee appeal allowed
S/Shri P.G. Chacko, Member (J) and P. K .....

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..... igible for exemption by virtue of Notification No. 67/1995-C.E., dated 16-3-1995 as the hinge unit assembly was not dutiable on account of exemption under Notification No. 6/2002-C.E. ibid. Accordingly, duty was demanded from the appellant for the said periods. The original authority and the first appellate authority sustained these demands. The appellant is also aggrieved by penalties imposed on .....

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