2002 (1) TMI 873 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding duty payment on stainless steel wire rods cleared to a 100% export-oriented unit under Notification 47/94. The Tribunal held that Rule 57C did not apply to goods cleared under this notification, thus Rule 57CC was also inapplicable. The appeal was dismissed based on this decision.