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of <h1>Appellate Tribunal upholds duty demand on mother rolls for T.T. belting; small-scale exemption denied</h1> <h3>NYLON LAMINATED BELTS (P) LTD. Versus COLLECTOR OF C. EX., KANPUR</h3> NYLON LAMINATED BELTS (P) LTD. Versus COLLECTOR OF C. EX., KANPUR - 1999 (105) E.L.T. 165 (Tribunal) The Appellate Tribunal CEGAT, New Delhi confirmed duty demand of Rs. 8,058.21 on mother rolls used in manufacturing T.T. type belting. Appellants' small-scale exemption claims not allowed due to lack of evidence. Appeal dismissed.
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