1998 (7) TMI 320 - AT - Central Excise

CTD bars eligible for exemption under Notification No. 202/88 dated 20-5-1988 as amended by Notification No. 170/89-C.E.

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi in 1998 (7) TMI 320 considered whether CTD bars are covered by exemption Notification No. 202/88, dated 20-5-1988. After reviewing previous decisions, it was concluded that CTD bars are eligible for the exemption based on the legislative intent and the understanding of the Department. The appeal was allowed in favor of the appellants.