1998 (7) TMI 354 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants, who were manufacturing offset printing plates, seeking exemption under Notification No. 175/86. The Tribunal found that the appellants were eligible for the exemption as the value of clearances was below the exemption limit and the benefit of the Notification applied to goods falling under sub-heading 84.42.