2000 (10) TMI 400 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding the denial of exemption under Notification 123/81 for a consignment of air compressors sent to a 100% export oriented unit. The Tribunal found that the CT3 certificate was renewed and valid, allowing the appellant to claim the exemption. The appeal by the department was dismissed. (2000 (10) TMI 400 - CEGAT, Mumbai)