2003 (4) TMI 300

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....nt. S/Shri M.K. Gupta, Jt. CDR and S.S. Bhagat, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - The learned Advocate relied on the decision of the Apex Court in the case of V.M. Salgaocar and Bros. - 2000 (38) RLT 619 (S.C.) to say that since the civil appeal filed by Revenue under Section 35L(b) of the Central Excise Act has been dismissed, the CEGAT judgment dated 23-....

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....ppearing on behalf of the department support the impugned order. They state that exemption under Serial No. 26 of the table annexed to Notification No. 88/88 was claimed all along and that coverage under Serial No. 3 cannot be extended to the synthetics detergent cakes classifiable under Heading 34.01. 3. After hearing rival submissions and perusal of case records, we find that in the impu....

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.... and under Serial No. 26, synthetic detergent falling under Heading 34.02 are covered. Since detergent cakes manufactured by the appellants are classifiable under Heading No. 34.01, the same cannot get coverage under Serial No. 26 which is limited to Heading 34.02 only. However, we find that under Serial No. 3, the coverage is, extended to entire Chapter 34 and hence all products falling under Cha....