ORDER

1. This appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal dated 24-2-1998.

2. Briefly stated, the facts are as follows:

The appellants are manufacturing HDPE woven tubular fabrics on circular looms. They do this with the aid of power. It is not denied that that fabric would have fallen, at the relevant time, under Tariff Item 54.08.

Thereafter, the fabric is cut and one end of the fabric is sewed up without the aid of power and a sack is manufactured. It is not denied that such a sack would fall under Tariff Item 630, which reads as follows:

"6301.00 Made up textile articles Nil If made without the including blankets (other aid of power

" than of wool), tarpaulins,

tent, sails for boats.

3. The question for consideration is whether the appellants are entitled to the benefit of Notification No. 65/87 -CE dated 1-3-1987.

4. The show-cause notice was issued to them on 17-6-1991. It was for the period from 4-7-1987 to 29-2-1988. It appears that earlier in 1988 also a show-cause notice had been issued making a demand on a similar issue and for an identical amount. That show-cause notice was dropped. Pursuant to the show-cause notice dated 17-6-199