1999 (5) TMI 184 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that metal reflectors used for fluorescent light fittings and enamelled are entitled to the benefit of Notification 76/86. The Tribunal dismissed the Revenue's appeal, stating that any article sold across the counter and enamelled is considered enamelware under the broad scope of the notification.