1996 (3) TMI 214 - AT - Central Excise

Summary

The appeal was against Order-in-Appeal No. GSM-2177/89, dated 31-10-1989 of Collector (Appeals). The appellants claimed exemption under Notification 132/86-C.E. for articles like Tanks, Wash Basins, etc. The Collector (Appeals) denied exemption as the goods were made of both plastic and fiberglass. The Tribunal upheld the denial of exemption, stating that the goods did not solely consist of plastic as required by the notification. The alternative plea to classify the goods under 7014 was rejected due to lack of supporting material. The appeal was rejected, and the impugned order was upheld.