2000 (10) TMI 443 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai, held that theatre amplifier systems do not qualify for exemption under entry 2 of Notification 87/89, as they fall under entry 1 which exempts specific audio equipment. The appellant's argument that only an amplifier in combination with other items qualifies under entry 1 was deemed incorrect. The appeal was dismissed.