2000 (8) TMI 680 - AT - Central Excise

Summary

The Revenue appealed against an order regarding the availability of exemption under Notification No. 175/86-C.E. for different chapter clearances. The Appellate Tribunal upheld the Collector (Appeals) decision, stating that the exemption applies until the aggregate ceiling of Rs. 30 lakhs for first clearances is reached. The appeal was dismissed. (Case: 2000 (8) TMI 680 - CEGAT, NEW DELHI)