2003 (5) TMI 280 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai, in Citation 2003 (5) TMI 280, involved a case where the eligibility of an exemption notification was crucial. The appeal was remanded back for re-determination based on the eligibility of the exemption notification claimed. The turnover of specified goods under heading 39.20 could not be excluded for determining excise exemption slab limits. The matter was set aside and remanded to the original authority for further consideration along with the eligibility of the notification for paper insulators in another appeal. The turnover of clearance under 3920 would be considered for working out the slabs under the S.S.I. notification. Both parties had the liberty to raise other relevant issues. The stay and appeal were disposed of accordingly.