2006 (3) TMI 149

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....lulose (SCMC). Prior to 1-3-1982 SCMC was classifiable under tariff item 68 of the Ist Schedule to the Central Excise and Salt Act, 1945 as it then stood. With effect from 1st March 1982 a new tariff item was introduced being tariff item 15A(I) to the Ist Schedule to the Act which specifically related to SCMC. However, despite the amendment of the Ist Schedule, the classification proposed by the r....

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....benefit of certain exemptions. 3. The Tribunal upheld the submission of the respondent on the first issue. On the second issue the matter was remanded back to the excise authorities for redetermination of the accounts due taking into account the respondent's submission regarding the availability of the exemption notification. 4. The appellant has questioned the decision of the Tribunal only ....