2004 (5) TMI 493

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.... Shri M. Chidananda Rao, Consultant, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against order-in-original No. CE-32/99, dated 6th December, 1999 of the Commissioner of Central Excise, Guntur. The impugned order related to duty demand of about Rs. 27 lakhs proposed under show cause notice dated 21-10-97 made in respect of HDPE fabrics m....

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....goods. This objection is not justified. The conditions read as under :- (i) such articles are made out of goods falling under heading Nos. 39.01 to 39.15, on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case made be, has already be....