2000 (1) TMI 361 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the entitlement to the benefit of notification 217/86 for lead used in manufacturing grey oxide for electric storage batteries. The Collector (Appeals) overruled the department's order, citing Tribunal decisions that goods exported without duty payment are not exempt from duty. The department's appeal, based on a Calcutta High Court judgment, was rejected, with reference to a Supreme Court ruling and other Tribunal decisions. The appeal was dismissed.