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        Central Excise

        2000 (3) TMI 865 - AT - Central Excise

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        Appellate tribunal rules on exemption eligibility for Free Abrasive Machines under Notification No. 175/86-C.E. The appellate tribunal in New Delhi ruled in favor of the Revenue in an appeal regarding the eligibility of exemption for Free Abrasive Machines under ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Appellate tribunal rules on exemption eligibility for Free Abrasive Machines under Notification No. 175/86-C.E.

                              The appellate tribunal in New Delhi ruled in favor of the Revenue in an appeal regarding the eligibility of exemption for Free Abrasive Machines under Notification No. 175/86-C.E. The machines affixed with a foreign brand name were not eligible for the benefit, as per a previous Larger Bench decision. The tribunal set aside the Collector's decision and allowed the Revenue's appeal.


                              The appellate tribunal in New Delhi ruled in favor of the Revenue in an appeal regarding the eligibility of exemption for Free Abrasive Machines under Notification No. 175/86-C.E. The machines affixed with a foreign brand name were not eligible for the benefit, as per a previous Larger Bench decision. The tribunal set aside the Collector's decision and allowed the Revenue's appeal.
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