1999 (5) TMI 98 - AT - Central Excise

Exemption - Power - Benefit of Notification No. 62/87-C.E. not to be denied to articles of ropes.

Summary

The Revenue appealed against the lower appellate authority's decision to grant exemption under Notification No. 62/87-C.E. to manufacturers of ropes made without the aid of power. The appellate tribunal upheld the lower authority's decision, stating that power used in making raw-material ropes should not be reckoned towards manufacturing articles of ropes falling under a different tariff item. The appeal of the Revenue was dismissed.