Judgment

B.P. JEEVAN REDDY, J.

(1) THIS appeal is preferred against the judgment and order of the Customs, Excise and Gold (Control) Appellate tribunal, New Delhi dismissing the appeal preferred by the appellant-manufacturer.

(2) THE appellant is engaged in the manufacture of particle boards. It commenced the production in the year 1979. The first clearances were made in March of that year. The appellant sought to take advantage of the Exemption Notification No. 55 of 1979 issued by the central government under Rule 8(1 of the central Excise Rules, 1944. This notification exempted "plywood and boards specified in column (2 of the table hereto annexed and falling under Item 16-B of the First Schedule to the central Excises and Salt Act, 1944 (1 of 1944 from so much of the duty of excise leviable thereon as is in excess of the duty specified against the corresponding entry in column (3 of the said table." The table appended to the said notification reads as follows: "TABLE

S.No.

Description

Rate of Duty

(1)

(2)

(3)

1.

Commercial plywood

Twenty percent ad valorem.

2.

Batten boards and block boards

Twenty per cent ad

(including flush doors) having both

valor