1998 (2) TMI 263

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....pondent. [Order per : Justice U.L Bhat, President]. - Appellant, engaged in the manufacture of "Absorbent Cotton" falling under Chapter Heading 3004 of [CETA], 1985, was enjoying benefit of exemption under Notification No. 175/86 (limit of Rs. 15 lacs). The Notification required classification list to be filed on reaching 80% of the exemption limit and filing of RT 12 return and RT 5 return. Ap....

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....tment, the Notification covered only " surgical absorbent lint" but not " absorbent cotton" which was being manufactured by the appellant. A similar decision had been taken earlier against the present appellant who challenged the same in appeal E/4205/91-C. The Tribunal set aside the order and allowed the appeal by Final Order No. 564/97-C, dated 7-11-1997 [reported in 1998 (98) E.L.T. 100 (Tribun....