2007 (5) TMI 58 - AT - Central Excise

Classification Appellant contended that they have liable for the exemption under Notification No. 4/97-C.E. on the ground that SH 8528.00 and new SH 8528.90 are remains the same - Held that appellant contention is correct and allowed the exemption

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal regarding exemption under Notification No. 4/97-C.E. The Tribunal found that goods covered under sub-heading 8528.90 were also covered under the old sub-heading 8528.00. The exemption could not be denied based on the reference to the heading in the Notification. The impugned order was set aside, and the appeal was allowed with consequential benefit to the appellants.