2003 (12) TMI 159

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..... led by the Revenue. 2. The short point to be considered in this case is whether the impugned goods HDPE sacks are eligible for exemption under Notification No. 132/86-C.E., dated 1-3-86. 3. On going through the impugned order, we find that the point at issue has been properly analysed by the Commissioner as can be seen from Paragraph 10 of the order which reads as under :- "10. In the present c .....

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..... 21-2-85; (iv) Central Board of Excise and Customs Circular No. 32/85-AO, dated 20-11-85; (v) Radha Industries - CEGAT Order No. D 18/82, dated 30-12-82. In all the above referred cases/circulars, it has been decided that the emergence of intermediate products, cannot deny the benefit of notification or the goods HDPE woven sacks should be considered to have been produced out of plastic materia .....

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