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of <h1>Manufacturer wins duty exemption appeal under Notification 1/93 without small scale industry registration requirement.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the manufacturer's appeal for duty exemption under Notification 1/93, holding that product specification in ... SSI Exemption - Registration The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer claiming duty exemption under Notification 1/93, stating that product specification in the registration certificate as a small scale industry was not necessary for the benefit. The Asstt. Collector's decision was set aside. [Case: 2000 (9) TMI 449 - CEGAT, Mumbai]
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