JUDGMENT

SABYASACHI MUKHARJI, J. :— This is an appeal by the Revenue under S. 35L of the Central Excises & Salt Act, 1944 (hereinafter referred to as the Act) against the Order No. 195 of 1988-C dated 8th March, 1988 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal).

2. The appellants at all relevant times were manufacturing agarbatis, dhoop sticks, dhoop coil, dhoop powder falling under Tariff Item No. 68 of the erstwhile Central Excise Tariff. The relevant period involved in the present Civil Appeal is from the year 1979 to 1983-84. The appellants claimed exemption under Notification No. 55/75 dated 1 st March, 1975. By the said notification, the Central Government had exempted goods of the description in the Schedule annexed to the notification and falling under Tariff Item 68 of the First Schedule to the Act from the whole of duty of excise leviable thereon. In the serial No. 8 of the Schedule to the said notification, Handicrafts were listed. It is, therefore, clear that handicrafts were fully exempt from payment of duty of excise, according to the appellants. Under the Notification No. 111/78 dated 9th May, 1978, the