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of <h1>Appellate Tribunal CEGAT rules in favor of appellants on exemption eligibility under notification 175/86.</h1> <h3>KHALSA PULP & PAPER INDUS. (P) LTD. Versus COLLECTOR OF C. EX., CHANDIGARH</h3> KHALSA PULP & PAPER INDUS. (P) LTD. Versus COLLECTOR OF C. EX., CHANDIGARH - 2004 (175) E.L.T. 801 (Tri. - Del.) The appeal was against an order regarding the eligibility of the appellants for exemption under notification 175/86. The issue was whether the exemption limit had to be reached for each item separately or could be combined for both items. The Tribunal ruled in favor of the appellants based on a previous decision and set aside the impugned order. (Case: Appellate Tribunal CEGAT, New Delhi, Citation: 1990 (4) TMI 261 - CEGAT, New Delhi)
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