1988 (6) TMI 268 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in an appeal regarding processing man-made fabrics without a Central Excise license. The Tribunal held that fabrics subjected to one process of dyeing are excisable under Tariff Item 22(1)(b), contrary to the Collector's decision. The penalty imposed by the Assistant Collector was upheld, and the appeal was allowed. (Citation: 1988 (6) TMI 268 - CEGAT, New Delhi)