1999 (7) TMI 183 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi considered whether steel boxes supplied to Rajasthan State Electricity Board were eligible for small scale exemption. The markings on the boxes were found to be for contract identification and not in violation of small scale exemption rules. The appeal was allowed, disagreeing with the Collector of Central Excise's decision.