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of <h1>Appellate Tribunal grants mining stones exemption under Notification No. 179/85, ruling in favor of appellants.</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants engaged in mining stones, allowing them the benefit of Notification No. 179/85 as ... Exemption to goods manufactured in mines - Covered by Explanation to Notification No. 179/85 as amended by Notification No. 78/86-C.E. The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants engaged in mining stones, allowing them the benefit of Notification No. 179/85 as amended. The Tribunal held that the area where the stone crushers were located adjacent to the quarry fell under the definition of a mine as per the Mines Act, 1952, thus qualifying for the notification exemption. The Tribunal set aside the lower order and granted relief to the appellants.
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