1987 (5) TMI 243 - AT - Central Excise

Summary

The bench allowed the change of name for M/s. Elphinstone Spinning and Weaving Mills Co. Ltd. The tribunal disagreed with the lower authorities' interpretation of Notification 56/78-C.E., stating that a laboratory does not need to be both a research and test laboratory to qualify for concessions. The tribunal found the refusal to allow the air-conditioner at a concessional rate under the notification was incorrect. An L-6 license had already been issued for the laboratory. The tribunal criticized the manner in which the orders were issued and directed that the concession should be given to the mills' test laboratory.