2000 (1) TMI 435 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding the classification of aluminium coils/sheets as Capital Goods under Rule 57Q of the Central Excise Rules. The decision was influenced by principles from a previous judgment by the Madras High Court. The appeal was admitted, and unconditional waiver and stay of the demanded amounts were granted.