1983 (7) TMI 177 - AT - Central Excise

Summary

The Collector of Central Excise, Madras appealed against the Central Board of Excise and Customs' decision to grant rebate of duty on electric motors fitted to grinders and drilling machines. The Tribunal ruled that the notification allowing rebate applies only when electric motors are separately exported, not as component parts of other items. Therefore, the appeal was allowed, and the order of the Board was set aside.