2016 (11) TMI 1420

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..... hat the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff. When it is so, the subject item is not excisable - appeal allowed - decided in favor of appellant. - E/352-353/2012-EX [DB] - 55562-55563/2016 - Dated:- 18-11-2016 - S. K. Mohanty (Judicial Member) And Ashok K. Arya (Technical Member) For the Appellant : Rajesh Rawal Advocat .....

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