2024 (3) TMI 852 - SCH - Central Excise

Benefit of exemption on Nozzle and Nozzle Holders cleared for use in the manufacture of Injectors - it was held by CESTAT that The nozzle holder and nozzle are entitled for the benefit of Notification Nos. 217/85-C.E., dated 8-10-1985 and 75/86-C.E., dated 10-2-1986 - HELD THAT - The Customs, Excise and Service Tax Appellate Tribunal, Bangalore has arrived at correct conclusion. The Civil Appeal is, therefore, dismissed.

Summary

The Supreme Court dismissed the Civil Appeal, affirming the decision of the Customs, Excise, and Service Tax Appellate Tribunal, Bangalore. The appellant was represented by Mr. N Venkataraman and others, while the respondent was represented by Ms. V. Lakshmikumaran and others.