Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 317 - CESTAT, CHENNAIPrinting machine - auto print 1520 mini offset printing machine’ cleared by the assesses - exemption in terms of Notification No. 10/97-C.E - disallowed to on the ground that it was not covered by the description of goods under the said Notification - Revenue submitted that the machine is not an equipment – narrow interpretation has been placed on the expression “equipment” by the lower appellate authority - Tribunal has held that a Lathe machine is a technical equipment falling within description of goods as mentioned in Notification No. 10/97-C.E. and that the benefit of exemption under such notification cannot be denied – Exemption available
|