Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1988 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (11) TMI 266 - CEGAT, NEW DELHIExtract: .......ation. 12. The Collector (Appeals) was justified in observing that rock drilling bits were not covered by the amended Tariff Item 51A. There is no scope to give any benefit of exemption contemplated by Notification 198/76. 13. For all the reasons stated in the preceding paragraphs, we see no merit in this appeal and accordingly, we reject the same.
|