2000 (4) TMI 494

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....Das, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Revenue has filed the present appeal against the order of the Commissioner (Appeals) vide which he has extended the benefit of Notification No. 56/90 to poly jute fabrics manufactured by the respondents. The said notification grants concessional rate of duty to jute fabrics falling under sub-heading 5306.29 ....

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....lar dispute in respect of the same respondents was raised by the Revenue when the benefit of another Notification No. 65/87 was denied to the respondents in respect of poly jute bags manufactured out of the poly jute fabrics (the goods in dispute in the instant appeal) by observing that the benefit could be extended only to jute bags and not to poly jute bags. The above dispute in respect of poly ....