1999 (4) TMI 150

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....[Order per : P.C. Jain, Vice President]. - Short question involved in this matter is whether "resin bonded glass wool" is entitled to the benefit of Notification 45/88-C.E., dated 1-3-1988. 2. By this Notification exemption has been given to parts and accessories of Refrigerating and Airconditioning appliances falling under schedule of the Tariff Heading 1985 as is in excess of rate of ....

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....r of the respondents. On the basis of that Certificate the goods were supplied by the respondents under the concession given by the said Notification. Unless the said CT2 Certificate is withdrawn the concession cannot be withdrawn from the assessee. Hence this appeal by the Revenue. 3. Ld. JDR Shri V.M. Udhoji, JDR submits that it has to be decided in the first instance, before extending t....

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....at it is not denied by the Revenue that the resin bonded glass wool has insulation properties. It is also actually used in the cold storage plant for the purpose of insulation. We, further observe from the Notification that it is not necessary for the purpose of extending the benefit of said Notification that the parts and accessories must fall under Chapter 84 and then only those parts would be e....