COMMISSIONER OF CUSTOMS Vs. MYSORE INDUSTRIAL PLASTIC CO.

JUDGEMENT

(1.) THE short question arising in these three appeals of the Revenue is whether "Acrylic Plastic sheets off -cuts" imported by the respondents attracted the benefit of exemption from payment of countervailing duty under Notification No. 38/73 -C.E. The original authority denied the benefit of exemption and confirmed demands of CVD against the respondents. But the lower appellate authority set aside the orders of the original authority and granted the benefit of exemption under the above notification to the respondents. Hence these appeals of the Revenue.

(2.) HEARD both sides.

(3.) LD . SDR, reiterated the grounds of appeals.