1999 (10) TMI 359 - AT - Central Excise

Summary

The appeal filed by the Revenue regarding exemption on a mini bus under Chapter Heading 87 was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that the Collector's order granting exemption was justified as the Revenue failed to prove that the exemption was only for a specific sub-heading. The refund, if any, is subject to the decision of the Supreme Court in the case of Mafatlal Industries v. CCE, 1997 (89) E.L.T. 247.