2002 (2) TMI 769

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....ppellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the liability to duty of the nickel cylinders and printing frames manufactured by the appellant and intended to be used in printing of textiles in its factory that it makes. In the order impugned in this appeal, the Commissioner has held the good....

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....tification 201/87. Notification 39/90 issued under Section 11C of the Act exempted printing frames manufactured and cleared during the period from 28-2-1986 to 2-9-1987 captively used in the printing of textiles from duty noting the duty was not paid that it was general practice not to pay duty. From the circular of the Board and the decision of the Tribunal, it is clear that the general understan....