1997 (5) TMI 151 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal of the appellants who claimed exemption under Notification No. 167/71-C.E. The tribunal agreed with the Collector of Central Excise (Appeals) that the appellants were not eligible for exemption as their laboratory did not qualify as a technical educational or research institute. The appeal was dismissed.