2008 (4) TMI 661

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....nt. None, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  This is an appeal filed by the revenue against the order of Commissioner (Appeals) in his order No. Commr (A)/255/VDR-I/2004 dated 26-7-04 holding that M/s. Shree Vallabh Steel Rolling Mills the respondent are eligible for exemption under Notification No. 208/83-C.E., dated 1-8-83. The Appellate authority obser....

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.... to 31-12-86, the chapter heading Nos. 72.15 and 73.09 were not specified in column (2) of Table of Notification No. 208/83-C.E. These chapter headings were included w.e.f. 23-3-87 vide Notification No. 101/87-C.E. Further on the same day, vide Notification No. 102/87-C.E., dated 27-3-87, the rate of duty of Rs. 365 per M.T. has also been prescribed on the scrap classifiable under CETH 72.15 and 7....