2000 (6) TMI 218 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the eligibility of three machines for exemption under notification 46/94. The Commissioner (Appeals) held each machine to be a complete machine entitled to exemption under entry 18. However, the packing turntable was found not eligible for exemption as it did not conform to the description under heading 8422.90. The appeal was dismissed with the exception of this modification.