2004 (10) TMI 418

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....ant. Shri Lajja Ram, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by Revenue the issue involved is whether the benefit of Notification No. 6/2000-C.E., dated 1-3-2000 (Srl. No. 166), and benefit of Notification No. 3/2001-C.E., dated 1-3-2001 (Srl. No. 171) is available to the vertical blinds manufactured by M/s. Alps Industries Ltd. W....

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....chamber to cure the coated/impregnated fabric followed by slitting thereof in strips and this fact has been confirmed by the Chemical Examiner of C.R.C.L., I.I.T., Delhi, and N.I.T.R.A. The Revenue has thus contended that the benefit of the Notification is available only if the made-up articles are made-up of unprocessed handloom. 3. We do not find any substance in the submissions of the l....