2018 (3) TMI 917

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..... e case of Commissioner of Central Excise, Lucknow. Versus M/s A.R. Polymers Pvt. Ltd., Fatehpur [2017 (3) TMI 415 - CESTAT ALLAHABAD], where it was held that the description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material" - appeal allowed - decided in favor of appellant. - APPEAL No. E/1347/2012 .....

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..... /01/2017, wherein this Tribunal has given following findings: 7. Having considered the rival contentions and on perusal of records, we find that there is no dispute that the goods cleared by the respondent-assessee are falling under Chapter 63. There is also no dispute that said Notification No. 29/04-CE dated 09.07.2004 provides exemption to all the goods falling under Chapter 61, 62 63 ex .....

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