1999 (5) TMI 134 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, who were manufacturers of cotton fabrics, regarding the interpretation of a notification related to Central Excise duty exemption for trade samples. The Tribunal upheld the lower appellate authority's decision that "sort" and "variety" of fabric have distinct meanings, rejecting the Revenue's appeal. The Tribunal dismissed the Revenue's appeal, affirming the lower authority's interpretation.