1998 (9) TMI 166

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.... Shri Satnam Singh, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in all these three appeals arising out of a common order passed by the Collector of Central Excise (Appeals), Bombay is the availability of exemption in terms of Sl. No. 39 of Notification No. 53/88 and Sl. No. 37 of Notification No. 14/92 to Dobby Cards manufactured by the appellan....

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.... appellants inspite of notice; hence we have heard the learned DR and perused the records. We agree with the learned DR that the issue now stands covered by the Tribunal's decision in the case of Collector of Central Excise, New Delhi v. Meltex (India) Pvt. Ltd. reported in [1998 (98) E.L.T. 412] wherein it has been held that product produced out of duty paid films falling under Heading 39.20 is n....