1996 (12) TMI 193

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.....G. Mahadalkar, General Manager (Excise), for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants were manufacturing electrical insulation tape then classifiable under Tariff Item No. 68 attracting the rate of duty of 12%. Subsequent to the change over to the new tariff, the rate was increased to 15%. The assessees paid the duty but later filed a refund claim hold....

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....e heard Shri G.D. Sharma for the Revenue and Shri S.G. Mahadalkar, General Manager (Excise) for the respondents. 3. For settlement of this dispute it is necessary to reproduce the full text of the impugned notification which is as under :- "Exemption to certain goods of erstwhile Tariff Item 68 for six months. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Centra....

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.... under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) as it existed immediately before the commencement of the Central Excise Tariff Act, 1985 (5 of 1986). ANNEXURE II 1. No. 56/75-Central Excises, dated 1-3-1975. 2. No. 57/75-Central Excises, dated 1-3-1975. 3. No. 116/75-Central Excises, dated 30-4-1975. 4. No. 12/79-Cen....