2002 (2) TMI 786 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding the liability to duty of nickel perforated cylinders used for printing textiles. The Commissioner (Appeals) confirmed duty liability for goods cleared between 22-9-1986 to 31-10-1986, but the Tribunal found that the appellant was entitled to exemption under Notification 64/86 for using the cylinders within their factory for printing purposes. The appeal was allowed, and the impugned order was set aside.