1. The issue involved in this appeal is whether chindies of cotton fabrics and trade samples falling under erstwhile Tariff Item 19-1 of the Central Excise Tariff upto 28-2-1986 and under Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985, are liable to handloom cess leviable under provisions of Section 3 of the Khadi and Other Handloom Industries Development (Additional Excise Duty on Cloth) Act, 1953. The Assistant Collector has rejected the plea of the appellants for exemption on the ground that there is no notification granting exemption to chindies of cotton fabrics and trade samples. On appeal filed by the assessees, the Collector (Appeals) accepted the contention of the party holding that no handloom cess is leviable on chindies of cotton fabrics and trade samples. Aggrieved by the said order, the department has come before us by way of this appeal.
2. When the case was posted for regular hearing, none appeared on behalf of the respondents. Shri Haja Mohideen,. learned D.R. appearing for the Revenue, fairly conceded that the issue involved in this case has already been considered by the Tribunal as per Final Order No.192/97-D, dated 20-2-1997 in Appeal No. E/290/89-D in the case of Collector of Central Excise v. India United Mills.
3. We find that issue involved in this case has already been considered by the Tribunal in the aforesaid order as it was pointed out by the D.R. Following the precedent, we accept the contention of the party, and accordingly, the appeal filed by the department is hereby dismissed.