1997 (7) TMI 413 - AT - Central Excise

Yarn converted from bad bottoms into straight reel hanks - Exemption under Notification No. 131/77-C.E. not available.

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal regarding duty exemption for yarn in straight reel hanks under Notification No. 131/77. The appellant's argument citing a previous Tribunal decision was rejected, and the impugned order was upheld. The appeal was dismissed, accepting the Department's contention.