S. Duggal, J.

1. The point falling for Determination in this appeal is scope of the benefit of Exemption Notification No. 197/67 dated 29-8-1967, as amended from time to time; particularly with reference to Sub-item (3) of the Table annexed thereto, vis-a-vis the goods manufactured by the appellants, bearing the trade name : "Aprons' and 'Cots'.

2. We consider it expedient to reproduce the said notification, as well as the relevant Tariff Entry, so as to facilitate appreciation of area of controversy.

"Notification No. 197/67-C.E. dated 29-8-1967 as amended by Notification No. 1/68-C.E. dated 6-1-1968; No. 161/70-C.E., dated 29-8-1970; No. 17/73-C.E. dated 3-2-1973 and No. 72/74-C.E. dated 13-4-1974.

EXEMPTION to piping and tubing of unhardened vulcanised rubber:-In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Govt. hereby exempts piping and tubing of unhardened vulcanised rubber, falling under Sub-item (3) of Item No. 16A and specified in column (2) of the Table below from the whole of the duty of excise leviable thereon :-

xxx xxx xxx

3. The aforesaid tariff item was inducted in the Central Excise Tariff (GET for short)