1999 (8) TMI 320 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the Revenue against the Order-in-Appeal dated 18-3-1993. The case involved the exemption of Ball/Roller bearings used in the manufacture of P.D. pumps under Notification No. 64/86-C.E. The Tribunal found that the Ball bearings were entitled to the exemption as they were used in the manufacture of P.D. pumps and followed the procedure under Chapter X of the Central Excise Rules. The Tribunal also noted that the manufacturer of the Ball bearings, not the respondents, would be liable for any duty payment.