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<h1>Appellate Tribunal upholds Collector's order on nickel cylinder exemption under Notification No. 201/87.</h1> The Appellate Tribunal upheld the Collector's order regarding the exemption of nickel perforated cylinder under Notification No. 201/87 for the relevant ... Appeal by department The Department appealed against the Collector's order dated 21-11-1989 regarding the exemption of nickel perforated cylinder under Notification No. 201/87. The Appellate Tribunal found the Collector's observation unnecessary and deleted it, but upheld the order for the relevant period.