2003 (3) TMI 556 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty and penalty to the appellant in a case involving thrust bearing assemblies manufactured by a pump manufacturer. The Tribunal found that the items in dispute were eligible for exemption under Notification No. 6/2000 as they were not classified as bearings, allowing for the waiver and stay of recovery pending appeal.