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of <h1>Appellate Tribunal rules in favor of appellant, sets aside duty demand on Amber Charkhas</h1> <h3>INDIA METAL & ALLOYS Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE</h3> INDIA METAL & ALLOYS Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE - 2010 (254) E.L.T. 169 (Tri. - Chennai) The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, setting aside a duty demand of Rs. 20,468 on Amber Charkhas. The denial of exemption under Notification No. 198/87 was deemed not legally sustainable as the charkhas were manufactured as per KVIC specifications for the development of Khadi and Village Industries. The order was pronounced on 22-2-2010.
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