1997 (5) TMI 265

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.... per : Jyoti Balasundaram, Member (J)]. - The respondents herein are manufacturers of travel goods falling under Chapter 42 and polybags falling under Chapter 39. They had cleared polybags on payment of duty even though exemption from duty was available under Notification 53/88. Similarly the respondents had also taken credit on LDPE granules used in the manufacture of polybags which were exempt....

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....2-1998, the issue has been decided on merits holding that the assessees could avail of the option of paying duty and not availing full exemption which in any case is subject to the condition contained in Col. 5 of the Table annexed to the Notification 53/88. The relevant paragraph from the above order is reproduced below :- 4. We have gone through the exemption Notification No. 53/88-C.E., d....