1998 (7) TMI 327 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi, involved the dutiability of "Resin Coated Sand." The tribunal held that the Resin Coated Sand manufactured by the appellants would be dutiable. However, it was also ruled that the Resin Coated Sand, being an intermediate product used for manufacturing dutiable Aluminium Castings, would be eligible for the benefit of Notification 217/86 when used captively. Consequently, the appeal was allowed, providing relief to the appellants.