2000 (7) TMI 344 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA allowed the stay application filed by the appellants, dispensing with the pre-deposit of duty amount and penalty. The Tribunal considered the Ministry's clarification that air-conditioned kits are inputs for manufacturing air-conditioned cars. The Tribunal also noted that previous proceedings on the same issue were dropped by the Revenue. The Tribunal scheduled the main appeals for hearing on 23rd August, 2000.