1998 (11) TMI 206 - AT - Central Excise

Measuring and checking instruments - Benefit of exemption under Notification No. 217/86-C.E., not available

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the demand of Rs. 7,381.46 against the appellant as gauges are not considered inputs under Notification No. 217/86. The appeal was rejected as gauges are used for measuring dimensions and testing, not in the manufacture of final products.