1998 (8) TMI 239

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....ndent [Order per : C.N.B. Nair, Member (T)]. - The dispute in the instant case is with regard to eligibility of small scale exemption in respect of Guards plate for fans manufactured by the appellants. Arguing the appeal, Shri Devnath submitted that the item in question is name plate of the buyer. Sample of the product was also shown. It is a metal circle at the middle of which name "Cinni" "Si....

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....nd will be entitled to benefit of Notification No. 175/86. Shri Devnath also referred to Circular No. 71/71/94-C.E., dated 27-10-1994 of the Board in this regard. He also mentioned that CEGAT's decision in Model Soap Company v. Commissioner of Central Excise, Calcutta-I, reported in 1998 (98) E.L.T. 622 (Tribunal) = 1998 (24) RLT 628, was given taking into account the Board's circular dated 27-10-....