2001 (6) TMI 99 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai dealt with the interpretation of Notification No. 6/88-C.E. regarding concessional duty rates for fents and rags of man-made fabrics. The issue was whether the total quantity of fabrics cleared, including fents and rags, should be considered for calculating the 5% rateability. The Tribunal held that all clearances of fabrics, including fents and rags, must be taken into account for the concessional rate calculation. The appeal by the Revenue was dismissed, and the cross-objection was also disposed of.