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of <h1>Revenue's Appeal Dismissed on Goods Exemption Eligibility under Notification No. 53/88-C.E.</h1> <h3>COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus COSMOS ENGINEERS</h3> COLLECTOR OF CENTRAL EXCISE, BOMBAY Versus COSMOS ENGINEERS - 1998 (108) E.L.T. 213 (Tribunal) The appeal relates to the eligibility of goods under Chapter 39 for exemption under Notification No. 53/88-C.E. The Collector's decision was upheld based on a previous Tribunal ruling. The appeal by the Revenue was rejected, and cross-objections were disposed of accordingly.
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