1999 (9) TMI 714 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai considered a case involving exemption under Notification No. 175/86 for a small scale manufacturer of resin bonded Bamboo Mats and phenol formaldehyde resin. The Collector (Appeals) allowed duty free clearance for phenol formaldehyde resin based on a previous Tribunal decision. The Revenue's appeal was dismissed as no error was found in the Tribunal decision.