1999 (12) TMI 91

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....Appeal No. ZBN/544/M-V/98, dated 22-1-1999 passed by the Commissioner (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the Asstt. Commissioner rejected rebate claims of Rs. 24,998/-, AR5 No. 2, dated 9-12-1993 under Rule 191A of the CFR, 1944, for the reason that 100% cotton bleached non-optic white Bed sheets were not covered by the Notifications issued under the said Rule. ....

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.... 40/17/61-CX. II, dated 7-12-1961 (3) 44 Bed Spreads Notification 200/65-C.E., dated 25-12-1965  From the above entry No. 33 for bed sheets is out of the reckoning as the goods ought to have been manufactured from art silk fabrics, which is not the case now in revision. Whether the subject goods exported could be covered either under entry 6 "Chaddars" or entry 44 "Bed Spreads"....