(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Central Excise ______________________ Appellant
v.
JCBL _________________________________________ Respondent
Civil Appeal No. 664 of 2006†, decided on August 6, 2015
The Order of the court was delivered by
Order
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 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 Headings 87.02, 87.03 or 87.04 instead of Heading 87.07 of the said Schedule.
2. In view thereof, naturally, the respondent shall be entitled to the benefit of exemption of Notification No. 27/2002. The appeal is accordingly disposed of.
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†On appeal from Final Order No. 446/2005-B, dated 6-4-2005 by CESTAT, New Delhi
