1987 (5) TMI 350 - AT - Central Excise

Summary

The case involves the eligibility of printed paper labels for exemption from additional duty under Central Excise Notification No. 55/75-C.E. The Collector of Customs (Appeals) granted the refund claim, but the Appellate Tribunal held that the goods were not eligible for exemption. The Tribunal ruled that the claim for refund of additional duty under the notification was not valid. The impugned order was set aside, and the respondents' claim for refund was dismissed. The cross-objection filed was dismissed as well.