1999 (6) TMI 107 - AT - Central Excise

Diamond impregnated segments for saw blades are eligible for benefit of Notification No. 207/88-C.E.

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the Collector of Central Excise's decision that Diamond Impregnated Segments for Saw Blades are eligible for exemption under Notification No. 207/88. The Tribunal's decision was based on a previous case involving Winter Misra Diamond Tools Ltd., which was affirmed by the Supreme Court. The Revenue's appeal was dismissed, and the impugned order was upheld.