1998 (10) TMI 128 - AT - Central Excise

Summary

The judgment from the Appellate Tribunal CEGAT, New Delhi involved a dispute regarding whether a 'stand assembly' for a desk top photocopier should be treated as a steel cupboard, thus affecting the benefit of Notification No. 80/90-C.E. The Tribunal ruled in favor of the Respondents, stating that the stand assembly with holes on top for fixing the photocopier does not qualify as a cupboard, and upheld the lower appellate authority's decision to extend the benefit of the notification to the goods. The Revenue's appeals were dismissed.