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of <h1>Appellate Tribunal upholds sand moulds exemption under Notification No. 220/86-C.E.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BOMBAY Versus PREMIER AUTOMOBILES LTD.</h3> The Appellate Tribunal upheld the decision that sand moulds are eligible for exemption under Notification No. 220/86-C.E., rejecting the Revenue's appeal. ... Classification The case concerned the eligibility of sand moulds under Heading No. 84.80 for exemption under Notification No. 220/86-C.E. The Appellate Tribunal upheld the decision that sand moulds are eligible for the exemption, rejecting the appeal filed by the Revenue.
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