- (1.) The appeal pertains to the decision of the tribunal by which it has not only classified the four products of the appellant namely, (1) sapamin O. C. , (2) Sapamin O. C. Liquid, (3) sapamin P. and (4) Irgamin 1281, under Tariff heading 38. 09 but has also found that the respondents were eligible to exemption in respect of the aforesaid products in terms of Notification 101/66.
(2.) As far as the first portion of the Tribunal's decision is concerned, we do not find any reason to interfere with that conclusion. As far as the second aspect is concerned however, it is a common ground that Notification 101/66 pertains to Chapter 34 and not Chapter 38. We, accordingly, allow the appeal to that extent and the second conclusion of the Tribunal is set aside.
(3.) There will be no order as to costs. Appeal allowed partly.;