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of <h1>CEGAT Ruling: Ceramic manufacturer wins duty exemption appeal, penalties waived, order set aside.</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a ceramic products manufacturer, finding the goods fully exempted under ... Demand - Limitation The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a manufacturer of ceramic products, stating that the goods in question were fully exempted under Notification No. 221/86. The demand of duty was found to be barred by time, and no penalty was imposed on the appellants. The impugned order was set aside, and the appeals were allowed with consequential relief to the appellants.
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