1996 (4) TMI 305 - AT - Customs

Summary

The appeal was filed by the Revenue against the Order-in-Appeal dated 31-10-1985 regarding the eligibility of a captive power plant under Exemption Notification No. 133/85-Cus. The Tribunal rejected the appeal, stating that prior to 1-5-1986, there was no restriction on captive power plants under the notification. The Order-in-Appeal was upheld.