1999 (6) TMI 99

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..... [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue relates to concessional assessment of fents and rags under Notification No. 6/88. This notification prescribed a lower rate of duty at 5% for fents and rags. Simultaneously, through a proviso, the quantity of fents and rags eligible for the conscessional assessment was fixed as "five per cent of the total quantity of clearanc....

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....ing 5% i.e. the quantity eligible for the exemption. He also refers us to the decision of the CEGAT in Veekayan Industries v. CCE, Chandigarh reported in 1985 (21) E.L.T. 596 (Tribunal) where the Tribunal has held that `Clearance' is synonymous with `removal' in the Central Excise Rule. Further, on merits also, the appellants claim is well founded. He explains that at every stage of manufacture, w....