ORDER :

S.N. Variava, J.

This Appeal is against the Judgment of the Customs, Excise and Gold (Control) Appellate Tribunal dated 24th February, 1998.

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 6301 which reads as follows:-

"6301.00 Made up textile in - Nil If made without eluding blankets (other than the aid of power of wooll), tarpaulins, tent, sails for boats."

If made without the aid of power

2. The question for consideration is whether the Appellants are entitled to the benefit of Notification No.65/87-CE dated 1st March, 1987.

3. The Show Cause Notice was issued to them on 17th June, 1991. It was for the period from 4th July, 1987 to 29th February, 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