THE COMMISSIONER OF CENTRAL EXCISE Vs. KALPATARU INDUSTRIES

JUDGEMENT

(1.) THE issue involved in the present appeal of the Revenue is as to whether the respondents, who are the manufacturer of laminated jute products are entitled to the benefit of Notification No. 53/65 dated 20/03/65, as amended. The said notification grants exemption from the entire duty of excise, inter -alia, to laminated jute products. The Commissioner (Appeals) has given the benefit to the respondents by observing that undoubtedly the respondent's products are laminated jute fabrics classifiable under heading 5903.90 and the fact that the process of lamination has been done with the help of a bonding agent bitumen, will not take away the product from the benefit of the notification.

(2.) THE above view of the Commissioner (Appeals) has been challenged by the Revenue on the ground that the lamination has taken place not by the process of thermosetting but by melting the bitumen and bonding polythene and jute fabrics by placing bitumen in between the two.

(3.) IN view of the foregoing, we do not find any infirmity in the view taken by the Commissioner (Appeals). In view of the above, the appeal filed by the Revenue is rejected. Ordered accordingly.