1999 (8) TMI 158 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who manufacture iron and steel products using sand preparations. The Department claimed the sand preparations were excisable under CET sub-heading 6807.00, but the Tribunal granted exemption under Notification 217/86, following precedent cases. The demand was set aside, and the appeal was allowed.