COMMISSIONER OF CENTRAL EXCISE Vs. JCBL

JUDGEMENT

(1.) It is not necessary to go into the issue as to whether the product manufactured by the Respondent-Assessee is covered by Chapter Heading No. 87.02 or 87.07 inasmuch as Notification No. 27/2002-C.E. (N.T.) : , dated 23-7-2002 which is for the period 1-5-1991 to 28-2-2001, categorically mentions that such product shall be under Heading 87.02, 87.03 or 87.04 instead of Heading 87.07 of the said Schedule. In view thereof, naturally, the Respondent shall be entitled to the benefit of exemption of Notification No. 27/2002 : ,.

(2.) The appeal is accordingly disposed of.