2003 (10) TMI 504

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...., for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue involved in the present appeal of the Revenue is as to whether the respondents, who are the manufacturer of laminated jute products are entitled to the benefit of Notification No. 53/65, dated 20-3-65, as amended. The said notification grants exemption from the entire duty of excise, inter alia, to laminated jute produc....

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....the notification nowhere laid down the process of manufacture of laminated jute products so as to earn the benefit of the notification. No differentiation has been made between the thermosetting process or the binding process of manufacture of laminated jute fabrics. We also take note of earlier decision of the Tribunal in the case of Mahakali Plastic Weave Pvt. Ltd., v. CCE, Bombay [1983 (14) E.L....