2001 (8) TMI 1017 - AT - Central Excise

Summary

The duty demand in the case of a steam boiler installed at M/s. Shree Ambica Sugars Ltd., Tamil Nadu was disputed based on exemption under Notification No. 67/95. The Tribunal ruled that the boiler is exempt under the notification, setting aside the duty demand and penalty. The issue of excisability was not addressed.