1996 (11) TMI 154 - AT - Central Excise

Summary

The Revenue's appeal against the Order-in-Appeal denying exemption to utensils made of aluminium coated with PIFE was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that the character of the utensils as aluminium utensils does not change with the coating of PIFE, citing a previous judgment. The appeal was rejected, upholding the Collector's decision.