1998 (7) TMI 579 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided that planters, flower pots, machine covers, and fire hose box covers made of plastic resins and fiberglass are entitled to exemption under Notification No. 53/88 if the plastic material content predominates, as in this case at 60%. The Tribunal favored the respondents based on a previous decision in Eagle Flask Industries Pvt. Ltd. v. CCE. Despite a conflicting judgment in Gandhi Associates v. CCE, the Tribunal agreed with the detailed reasoning in the Eagle Flask case and dismissed the appeal of the Revenue.