1999 (8) TMI 188 - AT - Central Excise

Precision balances of sensitivity of 0.002 gm. or better eligible for benefits of the Notification No. 79/90-C.E.

Summary

The appellate tribunal considered whether precision balances with a sensitivity of 0.002 gm were eligible for exemption under Notification No. 79/90-C.E. The tribunal found that the sensitivity of 0.002 gm was better than 0.005 gm required for the exemption. The appeal by the Revenue was rejected, and the benefit of the notification was upheld for the disputed balances.