2003 (5) TMI 335 - AT - Central Excise

Benefit of Notifications No. 92/94-C.E., No. 4/97-C.E., No. 5/98-C.E. and No. 6/2000-C.E., also available.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of M/s. M.K. Petro Products Pvt. Ltd. in an appeal regarding the classification of their product MAKFELT Jute/Hessian base roofing felt coated with blown grade bitumen. The Tribunal held that the product should be classified under Chapter 59 and granted the benefit of exemption from duty under Notification No. 92/94-C.E. and subsequent Notifications. The demand of duty and penalty imposed on the Appellants was set aside.