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<h1>Metal reflectors and enamelled articles qualify for benefits under Notification 76/86</h1> The Appellate Tribunal CEGAT, New Delhi held that metal reflectors used for fluorescent light fittings and enamelled qualify for the benefits of ... Reflectors - eligible for benefit under S. No. 10 of Notification No. 76/86-C.E. The Appellate Tribunal CEGAT, New Delhi ruled that metal reflectors used for fluorescent light fittings and enamelled are entitled to the benefit of Notification 76/86. The Tribunal dismissed the Revenue's appeal, stating that any article sold across the counter and enamelled is considered enamelware under the broad scope of the notification.