2018 (3) TMI 917

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....ate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. 97-CE/LKO/2012 dated 29/02/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The short issue involved herein is, whether the goods manufactured and cleared by the appellant viz. Tent can be ....

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....re, we find that the description of the goods covered by the said show cause notice matches with the entry in the said notification stating to be "cotton, not containing any other textile material". Therefore, we hold that during the period covered by these appeals the goods covered by the said show cause notice were rightfully attracting 4% duty as provided by the said exemption under Notificatio....