2000 (10) TMI 255 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether a turning lathe is a machine tool. The Collector (Appeals) had granted exemption to a CNC turning lathe under 253/88. The appeal argued that a turning lathe is not a machine tool. The Tribunal determined that a lathe is a machine tool as it is used for shaping metal parts. The appeal was dismissed as the lathe is considered a machine tool.