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<h1>CEGAT Chennai Upholds Exemption for Acrylic Plastic Sheets Off-Cuts</h1> The Appellate Tribunal CEGAT, Chennai upheld the lower appellate authority's decision to grant exemption from countervailing duty on imported 'Acrylic ... Acrylic plastic sheets off-cuts - Exemption from countervailing duty The Appellate Tribunal CEGAT, Chennai ruled on whether 'Acrylic Plastic sheets off-cuts' imported by the respondents were exempt from countervailing duty. The lower appellate authority granted the exemption, which was upheld as the off-cuts were considered sheets. The Revenue's appeals were dismissed. (2003 (1) TMI 579 - CEGAT, Chennai)