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of <h1>CEGAT upholds exemption for Metallised Polyester Films under Notification No. 228/76-Cus.</h1> <h3>COLLECTOR OF CUSTOMS Versus C. NA EXPORTS PVT. LTD.</h3> The appeals were dismissed by CEGAT, New Delhi, based on the precedent supporting the eligibility of Metallised Polyester Films for exemption under ... Exemption The judgment concerns the eligibility of Metallised Polyester Films for exemption under Notification No. 228/76-Cus. The Appellate Tribunal, CEGAT, New Delhi, referred to various decisions supporting the eligibility of the films for exemption. The appeals were dismissed based on this precedent.
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