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of <h1>Appellate Tribunal grants duty exemption for capital goods under Notification No. 67/95.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, granting the appellants the benefit of duty exemption under Notification No. 67/95 for capital ... Eligible to avail the benefit of Notification No. 67/95-C.E. The Appellate Tribunal CEGAT, Mumbai allowed the appeal, stating that the appellants are entitled to the benefit of Notification No. 67/95, exempting duty on capital goods used within the factory of production. The Tribunal overruled the duty demand and penalty imposed by the Commissioner.
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