2000 (5) TMI 533 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai held that the benefit of Notification 175/86 or 1/93 could not be denied to electrical light fittings just because they bore the letters 'F', 'FLB', or 'FAD'. The Commissioner's order was self-contained and provided clear reasons for the decision. The appeal was dismissed as there were no grounds to question the Commissioner's conclusion.