2001 (12) TMI 716 - AT - Central Excise

Summary

The case involved excisable goods falling under CET sub-heading 3003.10 with exemption under Notification 48/77. The dispute was over distinct packing of 'Physician Samples' for a loan-licensee. The Revenue challenged the order for recovery of duty, but the Commissioner found clear differences in packing, ruling in favor of the respondents. The Tribunal upheld the decision, stating no legal issue and rejecting the appeal.