1999 (6) TMI 243 - AT - Central Excise

Summary

The appeal by M/s. Poultek Engineers was related to the classification of poultry keeping cages for Central Excise duty. The adjudicating authority confirmed a demand of Rs. 64,330.20 and imposed a penalty of Rs. 10,000, which was reduced to Rs. 5,000 by the Appellate Tribunal CEGAT, New Delhi. The goods were classified as not eligible for exemption under Notification No. 111/88-C.E.