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of <h1>Appellate tribunal grants benefit under Notification 53/88-C.E., sets aside lower authority decision /88CE</h1> <h3>FLEXO FOAM INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, BOLPUR</h3> The appellate tribunal ruled in favor of the appellants, granting them the benefit of Notification 53/88-C.E. The lower appellate authority's decision was ... Waste, parings and scrap of P.U. Foam - Exemption The judgment revolves around the question of whether 'waste, parings, scrap of flexible P.U. Foam in the nature of Skins' is eligible for the benefit of Notification 53/88-C.E. The appellate tribunal ruled in favor of the appellants, citing a previous judgment and setting aside the lower appellate authority's decision. The appellants were granted the benefit of the notification, leading to the appeal being allowed with consequential relief.
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