COLLECTOR OF CENTRAL EXCISE BOMBAY Vs. MAHARASHTRA FUR FABRICS LIMITED
SUPREME COURT OF INDIA
COLLECTOR OF CENTRAL EXCISE,BOMBAY
MAHARASHTRA FUR FABRICS LIMITED
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(1.)This appeal is filed by the Collector of Central Excise, Bombay against the order, No. E/254/94-D, of the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. E/4217/90-D dated 29th April, 1994. By the impugned order, the Customs, Excise and Gold (Control) Appellate Tribunal (for short, 'the Tribunal') set aside the order of the Collector (Appeals), Bombay, affirming the order of the Assistant Collector holding that the respondent is entitled to the benefit of Notification No. 109/1986-C.E. dated 27th February, 1986, as amended by Notification No. 3/1988-C.E. dated 19th January, 1988 (for short, 'the Notification').
(2.)The question that arises for consideration is : Whether the respondent is covered by the proviso inserted in the notification
(3.)The respondent-assessee manufactures high fur fabrics by sliver knitting process. In Classification List No. 1/1987 dated 10th March, 1987 filed by the respondent, the product was classified under Heading 60.01 and benefit of the said notification was claimed attracting 'nil' rate of duty. There is no dispute that the respondent was entitled to the exemption granted under the said notification till 19th January, 1988 when the proviso was inserted therein.
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