2004 (12) TMI 580 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard a case regarding the eligibility of an appellant to avail the benefit of Sr. 40 of Notification No. 53/88. The appellant had already chosen the benefit of Sr. No. 39, so they were not allowed to avail the concessional rate of duty under Sr. No. 40. The appeal was dismissed by the Tribunal.