1998 (7) TMI 375

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.... Shri R. Sanghi, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The short point involved in the appeal is whether the appellants can avail of benefit of Sl. No. 40 of the Notification No. 53/88, dated 1-3-1988 or he should avail of benefit of Nil rate of duty provided at Sl. No. 39 of the said notification. 2. Shri V.B. Joshi, learned Advocate submitted that they ....

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.... 1995 (26) ETR 295] and Polychem Ltd. v. Collector of Central Excise, Pune reported in 1997 (90) E.L.T. 156 (T). He finally mentioned that once he avails of the partial exemption from payment of duty, he will be eligible to avail the benefit of Notification 217/86 in respect of plastic sheets. 3. Heard Shri Sanghi, learned DR. 4. After considering the submissions of both sides, we ....