1997 (11) TMI 248 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi overturned the Collector's decision regarding duty on demagnetised hard ferrite pieces, stating they are covered under Notification No. 160/86 and exempt from duty. The appeal was allowed, and the penalty and duty demand were set aside. (Case citation: 1997 (11) TMI 248 - CEGAT, New Delhi)