2005 (10) TMI 151

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....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 Control Board. The Department issued....

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....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 plea of the appellants that the grounds raised in the show cause notice for denial of the ben....