2003 (12) TMI 159

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....Member (J)]. - This is an appeal filed by the Revenue. 2. The short point to be considered in this case is whether the impugned goods HDPE sacks are eligible for exemption under Notification No. 132/86-C.E., dated 1-3-86. 3. On going through the impugned order, we find that the point at issue has been properly analysed by the Commissioner as can be seen from Paragraph 10 of the order which r....

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....o. 13/22/82-CX. l, dated 5-6-84; (iii)     Central Board of Excise and Customs letter F. No. 93/94/82-CX. 3, dated 21-2-85; (iv)     Central Board of Excise and Customs Circular No. 32/85-AO, dated 20-11-85; (v)      Radha Industries - CEGAT Order No. D 18/82, dated 30-12-82. In all the above referred cases/circulars, it ....