2005 (10) TMI 151

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....rder per : Jyoti Balasundaram, Vice-President]. - The appellants herein are engaged in the manufacture of wires and cables. They filed classification lists claiming concessional rate of duty in terms of Notification No. 78/90, dated 20-3-90 for supply of wires and cables to the Green Environment Services Co-op. Society Ltd. This was done on the basis of certificate issued by the Gujarat Pollution ....

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..../11/94-CX., dated 7-9-94. The order was reviewed and the matter was taken up in appeal to the Commissioner (Appeals) who held that the concessional rate of duty was applicable only to Pollution Control Equipments manufacturing units and remanded the issue for fresh consideration on this aspect to the Asstt. Commissioner. Hence this appeal. 3. We have heard both sides and see substance in the pl....