I.E.L. LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an appeal against the order of the Collector of Central Excise (Appeals), Bombay.

(2.) BRIEF facts of the case are that the appellants manufactured . products falling under Tariff Item 15AA and availed of benefit of exemption Notification No. 101/66 -C.E., dated 17 -6 -1966 under Serial No. 4 of the said notification. These products were manufactured out of the ingredients some of which were exempted under the said notification while in respect of, they had paid duty under T.I. No. 1.5 A A. The products manufactured by the appellants hereinafter described as said goods are the following :

(3.) PARA 2 added Notification No.l72/66 -CE shall be deemed always to have been added.