1997 (12) TMI 462 - AT - Central Excise

Summary

The appeal was filed against the Collector (Appeals) order denying Notification 93/76 benefit for split air conditioner. The supplier mentioned Notification 56/78 in gate passes, but Collector acknowledged the correct Notification is 93/76. Appellants entitled to Notification 93/76 benefit. Impugned order set aside, appellants entitled to Notification 93/76 benefit.