- (1.) This appeal is against the order of the Tribunal dated 23.11.1998.
(2.) Briefly stated, the facts are as follows: The appellants manufacture cement, concrete, hollow and solid blocks which are classifiable under Tariff Item 68.07. They filed a classification list and claimed benefit of Notification No. 64/88 dated 1.03.1988.
(3.) The said notification reads as follows: "Notification No. 64/88 dated 1.03.1988 Effective rates of duty on certain specified goods.-In exercise of the powers conferred by sub-r. (1) of R. 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling within Chapters or Headings Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) specified in column (2) of the said Table, from so much of the duty of excise specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. Table Sl. No. Chapter or Heading No. Description of goods Rate of duty * * *;