1998 (11) TMI 223 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that parts of transformers are eligible for the concessional rate of duty under Notification No. 160/86-C.E. The tribunal found that the parts were not excluded from the notification and granted the benefit to the appellants. The order in adjudication No. 95/90 was set aside, and the appeal was allowed.