1999 (10) TMI 175 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by Revenue against the order-in-appeal allowing the benefit of Notification No. 133/86 for Epoxide resin and Polyester resin. The Tribunal found that the Notification specifically covers the products in question, and the assessee can choose the more favorable notification.