2003 (9) TMI 207

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....ppellants manufacture pollution control equipments and parts thereof, which were earlier eligible for concessional rate of duty under Notification No. 78/90, dated 20-3-1990. It is the claim of the appellants that exemptions to pollution control equipments were consolidated in the Budget Notification No. 5/98, dated 2-6-1998 but by mistake the parts were omitted. Subsequently, on representation fr....

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....       C.C.E. Shillong v. Sanganariya Woollen Mills (P) Ltd. - 2001 (138) E.L.T. 381 (Tri. - Kolkata). (3)        Central Machine Tool Institute v. C.C.E., Bangalore - 2000 (124) E.L.T. 231 (Tribunal). (4)        Vijayakumar Mills Ltd. v. C.C.E., Bangalore - 1998 (100) E.L.T. 267 (Tribunal). (5)&....

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.... E.L.T. 483 (S.C.). (12)      C.C.E., Baroda v. Gujarat Co-op. Oil Seeds Growers Federation - 1998 (97) E.L.T. 455 (Tribunal). 2.After hearing submissions from both sides and perusal of case records and case laws cited, we observe that Notification No. 5/98, dated 2-6-1998 unambiguously left out parts of pollution control equipments from its coverage. The inclusion of pa....