1999 (4) TMI 219 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether ball and roller bearings cleared to manufacturers of internal combustion engines were exempt from duty under Notification 217/85. The Tribunal found that the bearings were entitled to the exemption as they were component parts falling under Chapter 84 or 85. The Tribunal also ruled that the appeal succeeded due to a procedural error, as the Commissioner's order was issued beyond the time limit. The appeals were allowed, and the impugned order was set aside.