1998 (3) TMI 326 - AT - Central Excise

Summary

The appeal by the Revenue against the order of Collector of Central Excise (Appeals) Vadodara regarding excisability of rigid P.U. foam was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the earlier decision that the item is not excisable, citing the case of Milton Plastics, which was upheld by the Supreme Court. The appeal was rejected, and the impugned order was confirmed.