2000 (9) TMI 372 - AT - Central Excise

Summary

The judgment from the Appellate Tribunal CEGAT, Mumbai involved two appeals related to the interpretation of Notification 85/95-C.E. The appeals concerned the exemption of waste of man-made stable fibers and man-made filament yarn. The Tribunal held that the notification must be strictly construed and that the revenue's appeal was dismissed. The same decision was applied to a similar case involving Notification 8/96 dated 23-7-1996.