https://www.taxtmi.com/caselaws?id=166718 The Tribunal ruled in favor of the appellants in a case concerning the entitlement to exemption from excise duty. The dispute revolved around the classification of goods manufactured by the appellants under Tariff Heading 68 and their eligibility for exemption based on a specific Tariff Entry exclusion. The Tribunal upheld the appellants' argument, citing a Gujarat High Court judgment, and determined that the goods were statutorily exempt from excise duty under the specific Tariff Entry exclusion. As a result, the appellants were granted exemption without the need to satisfy any other Notification conditions, leading to the allowance of the appeal and potential refund for the appellants. en-us Tue, 16 Aug 1983 00:00:00 +0530 Sat, 01 Nov 2014 12:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166718 The Tribunal ruled in favor of the appellants in a case concerning the entitlement to exemption from excise duty. The dispute revolved around the classification of goods manufactured by the appellants under Tariff Heading 68 and their eligibility for exemption based on a specific Tariff Entry exclusion. The Tribunal upheld the appellants' argument, citing a Gujarat High Court judgment, and determined that the goods were statutorily exempt from excise duty under the specific Tariff Entry exclusion. As a result, the appellants were granted exemption without the need to satisfy any other Notification conditions, leading to the allowance of the appeal and potential refund for the appellants. Case-Laws Central Excise Tue, 16 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166718