1986 (12) TMI 333 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. TELCO, stating that the tipping gear assembly used in the manufacture of tipper trucks qualifies for exemption under Notification 118/75-C.E. The Appellate Collector's decision to assess the equipment under a different item was deemed incorrect. The central excise authorities were directed to assess the tipping gear assembly as exempted under the relevant notification.