2000 (11) TMI 443 - AT - Central Excise

Summary

The appeal was against an order-in-appeal regarding products like control panels and manipulator parts. The issue was whether they were entitled to exemption under Notification No. 281/86. The Commissioner (Appeals) ruled in favor of the assessee, citing a Tribunal decision. The Tribunal found that the items were parts of machine tools and entitled to exemption, dismissing the appeal by the Revenue.