Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1992 (12) TMI 144 - CEGAT, NEW DELHI
Extract:
.......nsideration of all aspects of the matter, we are of the view that Rice Rubber Rolls manufactured by the appellants are classifiable under sub-heading 4016.99 and are not entitled to exemption under Notification 197/67-C.E., dated 29-8-1967. The order of Collector of Central Excise (Appeals), Chandigarh is set aside and both the appeals are allowed.