2001 (8) TMI 1074 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding sales tax equalization for pharmaceutical products. The appellant can pool clearances from different factories to equalize sales tax, as per Circular No. 20/90-CX. The Commissioner should reconsider the applicability of the circular as the appeal is allowed and the impugned order is set aside.