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<h1>Appellate Tribunal affirms exemption for Diamond Impregnated Segments under Notification No. 207/88</h1> The Appellate Tribunal CEGAT upheld the Collector of Central Excise's decision that Diamond Impregnated Segments for Saw Blades are eligible for exemption ... Diamond impregnated segments for saw blades are eligible for benefit of Notification No. 207/88-C.E. The Appellate Tribunal CEGAT in New Delhi upheld the Collector of Central Excise's decision that Diamond Impregnated Segments for Saw Blades are eligible for exemption under Notification No. 207/88. The Tribunal's decision was based on a previous case involving Winter Misra Diamond Tools Ltd., which was affirmed by the Supreme Court. The Revenue's appeal was dismissed, and the impugned order was upheld.