2002 (7) TMI 173 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai dealt with the determination of duty based on the metre length of embroidery machines. The tribunal allowed the appeal, setting aside the impugned order, as it ruled that duty liability should be computed based on the length of one roller of the embroidery machine, not the total distance between the first and last needles of two rollers.