1998 (9) TMI 168 - AT - Central Excise

Summary

The duty demand of Rs. 52,889.45 was confirmed on charges/refills for Fire Extinguishers. The Notification only grants exemption to Fire Extinguishers, not refills. Refills are classified under Chapter Heading 38.13 and not entitled to the exemption. The appeal was rejected, upholding the Collector's findings. The issue was previously dismissed in another appeal.