2001 (9) TMI 405

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....nt. [Order]. - Revenue has filed this appeal that ld. Commissioner while disposing the appeal of the respondent herein had not examined the provisions of Notification No. 5/94, dt. 1-3-94. 2. Arguing the case for Revenue Shri D.N. Choudhary, ld. DR submits that the ld. Commissioner (Appeals) only examined the scope of Notification No. 2/95 which is the notification which inter alia l....

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....o Notification 5/94 further specifies that credit of specified duty allowed in respect of inputs shall be utilised towards payment of duty of excise leviable under the Central Excise & Salt Act, 1944 on the final products. Ld. DR submits that the items imported in the instant case is cotton waste; that additional duty on cotton waste chargeable under Section 3 of Customs Tariff Act, 1975 is Nil; t....