2008 (4) TMI 44

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.... Excise & Gold (Control) Appellate Tribunal (for short, 'the Tribunal') was whether the benefit of exemption as per Entry 57 of the table to Notification No. 4/97 dated 1st March 1997 was available to the respondent in respect of the product, viz., 'SUNPAC' being manufactured by it. As per the said entry goods classifiable under heading 39.23, 39.24 and 39.26 of the schedule to the Central Excise ....

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.... not apply and the said product would be classifiable under Chapter Heading 39.20 and hence not entitled to exemption. 3. On an appeal filed by the respondent, the Tribunal came to the conclusion that the product manufactured by the respondent would not be classifiable either under Chapter Heading 3926.90 or 3920.39 but the same would fall under Heading 39.16. In view of this, the Tribunal conc....