1999 (6) TMI 73 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the appellant regarding the eligibility of castings for concessional duty under Notification No. 89 of 1988 and Modvat credit for inputs used in sand mould manufacturing. The Tribunal classified the castings under Chapter Heading 73 and granted the appellant exemption under the said notification. The impugned order was set aside.