1997 (6) TMI 79

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Full Text of the Document

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.... for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - The issue involved in this appeal is whether chindies of cotton fabrics and trade samples falling under erstwhile Tariff Item 19-I of the Central Excise Tariff upto 28-2-1986 and under Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985, are liable to handloom cess leviable under provisions of Section 3 of the ....