1999 (10) TMI 157 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the assessee, Ms. Jyoti Balasundaram, regarding the concessional rate of duty for Polyethylene Terephthlate (PET) under Notification No. 15/94-C.E. PET was considered a polyester resin, making it eligible for the benefit of 20% ad valorem duty rate. The Tribunal's decision was based on previous rulings and definitions of polyester resin. The duty demand of Rs. 5,47,170/- was set aside.