1998 (2) TMI 263 - AT - Central Excise

Absorbent cotton covered by surgical absorbent lint - Eligible to exemption under Notification No. 35/86-C.E.

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of a manufacturer of "Absorbent Cotton," held that the appellant was entitled to exemption under Notification No. 37/86 for "surgical absorbent lint." The Tribunal set aside the demand of Rs. 49,703.15 and allowed the appeal based on the earlier decision and interpretation of subsequent notifications. The appeal was represented by Shri Rajesh Kumar, Advocate, for the Appellant, and Shri K. Srivastava, SDR, for the Respondent.