1997 (1) TMI 317 - AT - Central Excise

Summary

The appeal before the Appellate Tribunal CEGAT, Mumbai involved the classification of a membrane filter disc used in the manufacture of pharmaceutical products as an input under Rule 57A. The appellant argued that the disc was not a complete equipment but a part of the filter machine, thus not excluded by the rule. The Departmental Representative argued that the disc was identifiable with the filter machine and should be excluded. The Tribunal agreed with the appellant, stating that the disc was a part of the filter and not excluded by the rule. The appeal was allowed, and the impugned order was set aside. (Case: 1997 (1) TMI 317 - CEGAT, Mumbai)