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of <h1>Manufacturers win appeal over carbon content issue, denied Notification 208/83 benefit</h1> <h3>COLLECTOR OF C. EX., VADODARA Versus HINDUSTAN GAS & INDUSTRIES LTD.</h3> COLLECTOR OF C. EX., VADODARA Versus HINDUSTAN GAS & INDUSTRIES LTD. - 1999 (105) E.L.T. 167 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, manufacturers of malleable iron castings, denying the benefit of Notification 208/83 due to carbon content issues. The Tribunal rejected the Revenue's appeal, stating that the criteria of 1.9% carbon content by weight does not apply to iron castings falling under T.I. 25(16)(i).
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