1999 (11) TMI 330 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the liability of twisted bars and rods of iron or non-alloy steel for Central Excise Duty. The issue was whether the benefit of Notification No. 202/88 applied to the goods removed by the appellants. The Tribunal allowed the appeal, citing a previous decision that the amending Notification No. 170/89 was clarificatory and had retrospective effect.