2001 (7) TMI 1041 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai heard a Revenue appeal regarding the removal of waste plastics under Chapter 39 of the Central Excise Tariff Act, 1985. The Tribunal upheld the benefit of exemption under Notification No. 14/92-C.E. The Revenue argued that a "NIL" rate of duty could be considered as duty payable, but the Tribunal dismissed the appeal, citing previous judgments and stating that the issue is settled. The appeal was ultimately dismissed as the matter is no longer pending before the Apex Court.