1999 (10) TMI 258 - AT - Central Excise

Summary

The appeal dealt with determining whether duty was payable at the fabric stage or at the stage of making towels from the fabric. The Notification No. 65/87 provided an exemption if duty was paid at the fabric stage, eliminating the need for further duty at the towel stage. The appellate tribunal ruled in favor of the appellants, stating that no further duty was required to be paid, setting aside the impugned order and allowing the appeal.