1997 (4) TMI 244 - AT - Central Excise

Summary

The appeal was against Order-in-Appeal No. 1414/90 of Collector of Customs (Appeals) regarding the import of Steel Rolls for seed cracking. The appellants claimed exemption under Notification 2/87 but were denied as they were not authorized under the Solvent Extracted Oil, De-oiled Meal and Edible Flour (Control) Order, 1967. Ministry informed them that a license would be issued only after the plant installation. The appeal was rejected, and the impugned order was upheld.