Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1993 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1993 (11) TMI 134 - AT - Central ExciseExtract: .......g 73.08 appears to be a mere ldquo ipse dixit rdquo not backed by any evidence. 17. emsp In view of this there is no scope for invoking Rule 3 of the interpretation Rules on the ground that it provides a more specific description than the heading 72.16. 18.For the above reasons, we uphold the Order-in-Appeal and reject the Appeal of the Department.
|