2003 (6) TMI 411 - AT - Central Excise

Summary

The case involved the manufacture of metallic yarn using metallised and lacquerred polyester film. The issue was whether the benefit of duty exemption applied. The tribunal ruled in favor of the respondents, stating that the conditions for exemption were met as the polyester film had already paid duty. The appeals were rejected, and the benefit of exemption was extended to the respondents.