2003 (10) TMI 204

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..... es to the benefit of the Notification No. 1/95-C.E., dated 4-1-1995 to the respondents in respect of the goods in question (detailed in the show cause notice) used for the manufacture of false ceiling erected to reduce the space volume to effectively control the conditions for humidity and temperature for producing good quality of cotton yarn. 2. I have heard both sides. The perusal of the impug .....

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..... ppeals) has also followed the ratio of the law laid down in the case of (i) Sri Rama Spinners (P) Ltd., v. CCE, 2002 (48) RLT 445; (ii) Gontermann Peipers (India) Ltd. v. CCE, 2003 (161) E.L.T. 669 (T) = 2003 (54) RLT 649; (iii) Pearl Polymers Ltd. v. CCE, 2002 (148) E.L.T. 901 (T) = 2002 (48) RLT 694; and (iv) M/s. Jawahar Mills Ltd. v. CCE, 1999 (108) E.L.T. 47. No law to the contrary has been b .....

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