1999 (2) TMI 726 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI rejected the Revenue's appeal against the order classifying rubberised cotton fabrics as non-excisable due to lack of marketability. Citing previous judgments, the Tribunal upheld the decision that such intermediary products are not independently excisable and not liable to excise duty. The appeal and cross-objection were both rejected.