2000 (3) TMI 865 - AT - Central Excise

Summary

The appellate tribunal in New Delhi ruled in favor of the Revenue in an appeal regarding the eligibility of exemption for Free Abrasive Machines under Notification No. 175/86-C.E. The machines affixed with a foreign brand name were not eligible for the benefit, as per a previous Larger Bench decision. The tribunal set aside the Collector's decision and allowed the Revenue's appeal.