Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the respondents were entitled to the benefit of Notification No. 96/86-C.E. dated 10-2-1986 in respect of goods classifiable under Chapter Heading 9405.00 of the Central Excise Tariff.
Analysis: The Notification, at Sl. No. 64, covered goods falling under Chapter Heading 9405.00 and excluded goods made of glass. The goods manufactured by the respondents were found to fall under Chapter Heading 9405.00, and the Revenue's objection that the notification was inapplicable was not accepted.
Conclusion: The respondents were entitled to the benefit of Notification No. 96/86-C.E. dated 10-2-1986, and the Revenue's appeal failed.