2017 (10) TMI 190

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....llants Shri M R Sharma, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against Order-in-Appeal No.94/2011 dated 30.3.2011. The period of dispute is November, 2008. 2. Brief facts of the case are that during the period in consideration the appellant was engaged in manufacture of 'fibre reinforced plastic products (in short FRP) falling under Chapter....

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...., DR, learned Counsels for the parties. 5. After hearing both the parties and perusing the documents available on record, it appears that identical issue has come up before the Tribunal in the case of Cords Cable Industries Pvt. Ltd. Vs. CCE, Jaipur I [2016 (342) ELT 264 (Tri-Del)] wherein it was observed that: "5. We find that in the same set of facts came up for decision before this Tribun....

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....der dated 23-6-2016 examined the very same issue and held the denial of exemption on the ground of classification shown under Customs Notification is 9801, is not sustainable. The same ratio has been followed by the Tribunal in KEI Industries Limited vide Final Order No.52371/2016, dated 1-7-2016. 6. In view of the above decided cases, it is clear that the denial of the exemption to the appella....