ARVIND CHEMICALS LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the Adjudication order passed by the Commissioner of Central Excise.

(3.) THE appellants are engaged in the manufacture of Rubberized Coir Mattresses. The appellants filed classification list claiming the benefit of Small Scale Exemption Notification. The Adjudicating authority denied the benefit of the notification and approved the classification list.