1987 (5) TMI 350

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.... Krishnan, Advocate, for the Respondent. [Order per : S.D. Jha, Vice President]. -  The question for decision in these appeals is eligibility of the printed paper labels imported by the respondents to benefit of exemption from additional duty on the strength of Central Excise Notification No. 55/75-C.E., dated 1-3-75. 2. The respondents claim for refund in respect of printed pap....

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....(1) of Central Excise Rules, 1944. For this submission he has relied on a Tribunal decision in Motiram Tola Ram v. Collector of Customs, Bombay - 1987 (29) E.L.T. 278 (T) = (1987) 11 ECC T8. In this decision the Tribunal following B.S. Kamath & Co. v. Union of India & Ors. 1986 (24) E.L.T. 456 (Kar.) = (1986) 8 ECC 92 (Karnataka) held as submitted by the JDR. Shri B.S. Krishnan, learned Advocate f....