2000 (12) TMI 284 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, an SSI Unit engaged in the manufacture and export of hotel furniture. The tribunal found that the goods imported as free commercial samples were exempt from duty under Notification 154/94-Cus. The confiscation and penalty imposed by the Assistant Commissioner were set aside, and the appeal was allowed.