https://www.taxtmi.com/caselaws?id=167491 The Tribunal determined that the products manufactured by APC were classified as slabs or blocks, not sheets. As a result, they were eligible for exemption under Notification No. 68/71-C.E. The reliance on specific expert opinions by the Collector was deemed invalid, and penalties and confiscation were set aside. The appeal favored APC, with the Tribunal ruling in their favor on all disputed issues. en-us Wed, 12 Dec 1984 00:00:00 +0530 Mon, 22 Dec 2014 12:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167491 The Tribunal determined that the products manufactured by APC were classified as slabs or blocks, not sheets. As a result, they were eligible for exemption under Notification No. 68/71-C.E. The reliance on specific expert opinions by the Collector was deemed invalid, and penalties and confiscation were set aside. The appeal favored APC, with the Tribunal ruling in their favor on all disputed issues. Case-Laws Central Excise Wed, 12 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167491