NATSON LAMINATES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE issue in this appeal turns on the language of Notification No. 82/88-CE dated 1/3/1988. The notification which was issued under Rule 8 of the Central Excise Rules, 1944 exempted goods of the description specified in column 3 of the Table annexed to the notification from so much of the duty of excise which was in excess of the rate calculated under column 4 of the Table.

(2.) THE Table read as follows: <FRM>JUDGEMENT_236_4_2005Html1.htm</FRM>

(3.) IT may be noted here that the issue raised in this appeal also came up by way of a reference to a larger Bench of the Tribunal in the matter of CCE v. Entramonde Poly Coalers Ltd. The larger Bench held that the reference to chapter headings under the rate column did not mean that the base fabrics had to be made out of the material referable to those chapters. The decision in Entramonde Poly Coalers Ltd. is the subject-matter of separate appeal before us today, namely, CCE v. Entramonde Poly Coalers Ltd.