2000 (10) TMI 763 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding duty liability of multi-fold cotton yarn in straight reel hanks under Notification 31/93. The duty demand of Rs. 8,32,986.37/- for the period of May '93 to February '94 was set aside as the goods were exempt from duty under Notification 31/93. The decision was based on the Tribunal's previous ruling in a similar case.