1998 (12) TMI 272 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by M/s. Mistair Home Products regarding the valuation of shower to shower medicated prickly heat powder. The Collector (Appeals) held that the exemption under Notification 245/83 is optional and not binding on the assessee. The notification requires fulfillment of certain conditions for claiming the exemption. The department's attempt to apply the second proviso to clause (a) of sub-section (1) of Section 4 was not accepted. The appeal was dismissed as there was no reason to interfere.