2002 (5) TMI 743 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals, set aside the impugned order, and remanded the matter to the Assistant Commissioner to consider the eligibility of goods for exemption under entry 37 of the notification. The Tribunal noted that goods manufactured by the appellant, comprising layers of plastic and kraft paper, could be exempted under entry 37 or entry 39 of the notification, and the appellant could choose either exemption.