1987 (8) TMI 225 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi in 1987 (8) TMI 225 addressed the liability of duty on goods - printed cartons and boxes falling under Tl 68 and exempt under Notification No. 122/75-C.E. The Collector (Appeals) held that duty liability is based on the provision in force at the time of clearance. The Tribunal ruled in favor of the manufacturer, stating that pre-budget stocks exempt at the time of manufacture would not attract duty liability if cleared after the introduction of the budget. The appeal was allowed with consequential relief to the appellants.