1994 (3) TMI 240 - AT - Central Excise

Summary

The appeal was against the classification of 'SOLVEX ICE 49' under Tariff Item 15-AA and denial of exemption Notification No. 101/66-C.E. The appellants failed to prove duty payment or purchase from open market after 20th Jan, 1968. Benefit of exemption rightly denied. Appeal rejected, classification upheld.