2016 (2) TMI 138

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri. Sushanth Murthy, Advocate For the Respondent : Shri. D.S.Maan, Asst. Comm. (AR) ORDER Per: SS Garg 1. The appeal is directed against order-in-appeal No. Order-in-Appeal No.163/2004 (JNCH) dated 29/11/2004 passed by Commissioner of Customs (Appeals), Mumbai, vide which the order-in-original was upheld. 2. The brief facts of the case are that the appellants are engaged in product....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udicating authority vide his order dated 29/03/2004 rejected the claim of the appellant by strictly interpreting the language used in the said exemption notification. The appellant filed the appeal before the Commissioner who vide order dated 29/11/2004 dismissed the appeal of the appellant. Hence, the appellant has filed the present appeal before this Tribunal. 3. The learned Counsel for the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in one of the two description as mentioned in Entry No.250 of the table to the Notification No.21/2002-Cus. Then in that case the exemption cannot be denied to the appellant. In support of his submission, he relied upon the decision in the case of Bhilwara Melba De Witte (P) Ltd., Vs. CC, Mumbai - 2007 (218) ELT 71 (Tri-Delhi). 4. On the other hand the learned AR reiterated the findings of the ....