1999 (10) TMI 175

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....hur, Manager, for the Respondents. [Order per : S.S. Kang, Member (J)]. -  Revenue filed this appeal against the order-in-appeal dated 7-7-1997 passed by the Commissioner of Central Excise (Appeals). In the impugned order the benefit of Notification No. 133/86, dated 1-3-1986 was allowed to the Epoxide resin and Polyester resin manufactured by the respondents. Learned JDR appearing on b....

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..... Heard both sides. 3. In this case the issue is whether Epoxide resin falling under 3907.30 and Polyester resin falling under 3907.91 - 3907.99 are entitled for the benefit of Notification No. 133/86-C.E. or the Notification No. 14/92, dated 1-3-1992. We find that Revenue is not disputing the classification of the products. The Notification No. 133/86 specifically covers Polyester re....