2000 (3) TMI 142 - AT - Central Excise

Summary

The appellate tribunal upheld the Commissioner (Appeals) decision to extend the benefit of Notification No. 14/92-C.E. to the respondents regarding concessional rate of duty on metallised plastic films made from plain plastic films. The tribunal ruled that metallised films are eligible for exemption as long as they are produced from duty paid plastic materials falling under specific headings, citing a circular from the Board as binding precedent. The Revenue's appeal was rejected.