https://www.taxtmi.com/caselaws?id=88858 An amended small-scale exemption notification governed the period in dispute and expressly included goods falling under Central Excise Tariff sub-heading 73.07 in the annexed Schedule. On that basis, the goods were held entitled to the concessional benefit under Notification No. 175/86-C.E., as amended by Notification No. 113/89-C.X. The appellate tribunal confined its analysis to the exemption question on the admitted classification position and left the classification issue unadjudicated. The impugned order was set aside and the exemption benefit was allowed for the relevant period. en-us Fri, 15 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 17:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88858 An amended small-scale exemption notification governed the period in dispute and expressly included goods falling under Central Excise Tariff sub-heading 73.07 in the annexed Schedule. On that basis, the goods were held entitled to the concessional benefit under Notification No. 175/86-C.E., as amended by Notification No. 113/89-C.X. The appellate tribunal confined its analysis to the exemption question on the admitted classification position and left the classification issue unadjudicated. The impugned order was set aside and the exemption benefit was allowed for the relevant period. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88858