2003 (7) TMI 616

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....Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - The short point to be considered in this case is whether proprietary concern is exempted in terms of Notification No. 88/88-C.E., dated 1-3-1988. 2. The Counsel appearing for the appellant, drew our attention to the proviso in the said Notification, which is as under :- "Exemption to certain ....

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....Provided further that the exemption in respect of electronic goods specified in S. Nos. 05 to 08 of the said Table shall be applicable only if individual components of such electronic goods are assembled in rural areas by such Co-operative Societies, or by the Khadi and Village Industries Commission or by the State Khadi Village Industries Board and to the Assistant Collector of Central Excise wit....

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....titution'. It was also submitted that the view taken by the Tribunal has been upheld by the Supreme Court as reported in 2001 (130) E.L.T. at A94. Further Review application filed by the Revenue has also been dismissed. 4. On considering the submissions made by both sides with reference to the facts and case law, we do not find any merit in the appeal filed by the party to grant exemption ....