1998 (4) TMI 319 - AT - Central Excise

Summary

The issue was whether music racks manufactured by the appellants are eligible for exemption under Notification No. 68/86 or chargeable to duty under Notification No. 160/86. The appellant claimed the exemption under Serial No. 9 of Notification No. 68/86. The music racks were considered accessories for housing gramophones, granting them the benefit of the notification. The appeal was allowed, and the benefit of Notification No. 68/86 was granted to the appellant.