2000 (10) TMI 324 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of textile fabric manufacturers who claimed exemption from handloom cess on chindies and trade samples. The Tribunal accepted the plea of limitation as the classification lists were duly approved without contest, and suppression could not be alleged later. The appeal was allowed based on the claim of exemption made in the approved classification lists.