2017 (2) TMI 1401

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..... has sought to be challenged, para No. 9 whereof reads as under : "We find that goods in question are classifiable under Chapter 85 of the Tariff under Central Excise Tariff there is no Heading 98.01 and which exists in Customs Tariff only. Since the goods manufactured in India cannot be classified under 98.01 of the Central Excise Tariff, denial of the exemption on the ground of non-fulfilment of .....

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..... ed 1-3-2006 and accordingly set aside the impugned order and allow the appeal." 2. If the judgment is passed in favour of the department, it will be open for them to recover the same subject to result of SLP. 3. With the above directions, this appeal is not entertained and the same stands disposed of. 4. Copy of this order be served on Mr. Ranka. 5. It will be open for the .....

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