1994 (7) TMI 154 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s Hero Cycles (P) Ltd. against the order of the Collector of Central Excise, Chandigarh regarding the levy of excise duty on chain covers. The Tribunal ruled in favor of the appellant based on a retrospective exemption notification issued by the Central Government for cycle accessories from June 19, 1980, to March 17, 1985, exempting duty on chain covers falling under item No. 68. The impugned order was set aside, and the appeal was allowed.