2003 (4) TMI 300

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.... 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 23-10-2001 in the appellant's own case gets....

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....ugned 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 impugned order the Commissioner has distinguished this cas....

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....der 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 Chapter 34 are covered thereunder including the products co....