1981 (2) TMI 229 - Commissioner - Central Excise

Summary

The judgment by the Appellate Collector of Central Excise, New Delhi, in 1981, addressed the issue of duty on bituminised paper. The appellant's contention that duty did not apply due to previous exemptions was dismissed due to changes in duty rates. However, the appellant was granted relief under Notification No. 45/73 and 184/76-C.E. The appeal was partially admitted for re-calculation of duty considering the exemptions.