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of <h1>Appellate Tribunal rules in favor of stainless steel tubes in Revenue's notification appeal</h1> <h3>COMMISSIONER OF C. EX., BOMBAY Versus RAJENDRA MECHANICAL LTD.</h3> COMMISSIONER OF C. EX., BOMBAY Versus RAJENDRA MECHANICAL LTD. - 2000 (115) E.L.T. 211 (Tribunal) The appeal filed by the Revenue regarding the availability of a notification for stainless steel tubes and pipes manufactured by M/s. Rajendra Mechanical Ltd. was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal agreed with the Collector (Appeals) that the notification's use of the term 'steel' includes stainless steel, and unless explicitly excluded, the benefit extends to stainless steel tubes as well.
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