2003 (6) TMI 411

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....vocate with N.G. Gheewala, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the respondents herein were engaged inter alia in the manufacture of Metallic yarn, Rigid Lacquerred Polyester film, Rigid Metallised Polyester film and Rigid Metallised & Lacquerred Polyester film. They claimed the benefit of exemption from payment of ....

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....November, 1993. The notice also proposed penal action against the respondents. The Commissioner of Central Excise held that the benefit of the Notification was available as man-made metallic yarn was made out of Polyester film which was first metallised and then lacquerred. He also extended the benefit of Notification No. 76/86 which exempts inter alia handicrafts (Sr. No. 2 of the Schedule to the....