2002 (1) TMI 805 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed a miscellaneous application for early hearing of an appeal regarding the concessional rate of duty for blood cell separators. The Commissioner (Appeals) denied the benefit based on the use of the item for determining sulphate content, but the Tribunal found no condition in the notification regarding the type of purchasers. The case was remanded for a fresh decision.