1997 (11) TMI 224

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....Respondent. [Order per : J.H. Joglekar, Member (T)]. The assessees manufactured sugar. They had a carpentry shop in their factory wherein they manufactured doors and window frames as well as articles of furniture. Duty was demanded and confirmed on these articles as falling under Tariff Item 68. The Assistant Collector while doing so rejected the claim of the assessees that benefit of Notificat....

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....assessees and Shri R.S. Sangia, ld. JDR for the Revenue. 3. Notification 118/75 exempted goods falling under Tariff Item 68 when manufactured in a factory and intended for use in the factory in which they were manufactured. The notification excluded only complete machinery manufactured in the factory from the coverage thereof. The notification does not limit the benefit by specifying end use....