TMI Blog2017 (2) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... ned and the same stands disposed of. - Central Excise Appeal No. 1 of 2017 - - - Dated:- 7-2-2017 - Mr. K.S. Jhaveri and Mr. Vinit Kumar Mathur, JJ. ORDER Counsel for the appellant contended that SLP is entertained against the judgment which 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 Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence can be made to another decision of the Tribunal in the case of Om Metals SMPL JV Unit 2 v. CCE, Jaipur as reported in 2013 (298) E.L.T. 79 (Tri.-Del.). We, therefore, hold that appellants are eligible for exemption under Notification No. 6/2006, dated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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