https://www.taxtmi.com/caselaws?id=115093 The appellants filed appeals against the denial of the benefit of Notification No. 67/95-C.E. due to the final products being classified under Tariff Heading 5806.39. The lower authorities confirmed the classification under 5806.39, leading to duty imposition. However, the appellants claimed exemption under Notification No. 22/96-C.E., arguing their goods fell under Tariff Heading 5806.39, exempted under this notification. The court interpreted the notification to exempt goods falling under specific sub-headings, including 5806.39. Consequently, the duty confirmation and penalty imposition were set aside, and the appeals were allowed, granting the appellants relief. en-us Fri, 25 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115093 The appellants filed appeals against the denial of the benefit of Notification No. 67/95-C.E. due to the final products being classified under Tariff Heading 5806.39. The lower authorities confirmed the classification under 5806.39, leading to duty imposition. However, the appellants claimed exemption under Notification No. 22/96-C.E., arguing their goods fell under Tariff Heading 5806.39, exempted under this notification. The court interpreted the notification to exempt goods falling under specific sub-headings, including 5806.39. Consequently, the duty confirmation and penalty imposition were set aside, and the appeals were allowed, granting the appellants relief. Case-Laws Central Excise Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115093