1999 (6) TMI 455 - AT - Central Excise

Summary

The appeal by Mafatlal Fine Spg. & Mfg. Co Ltd. regarding duty liability on nickel perforated rotary screens/cylinders from 1-12-1990 to 30-4-1991, amounting to Rs. 15,070.87, was rejected. The goods did not qualify for exemption under relevant notifications, and no other applicable exemption was identified prior to Notification No. 67/91-C.E. dated 25-7-1991. The appeal was dismissed as the goods were not considered printing frames and exemption was only available from 25-7-1991 onwards.