1981 (1) TMI 257 - Board - Central Excise

Summary

The appeal was filed by Saru Smelting Pvt. Limited against the Collector of Central Excise, Meerut's order regarding duty exemption under Notification No. 119/75-CE. The issue was the interpretation of the notification for goods manufactured on a job basis. The appellants claimed they were entitled to the exemption as they were only receiving job charges. The Department initially granted the benefit but later sought duty on the entire value of clearances. The Board allowed the appeal after considering the arguments and merits of the case.