1998 (9) TMI 166 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the denial of exemption for Dobby Cards under Notification No. 53/88 and No. 14/92 due to manufacturing from films under CET sub-heading 39.20 instead of 3901 to 3915 as required. The decision was based on a previous case precedent and the appellants' inability to prove the cards were not marketable.