1999 (10) TMI 201 - AT - Central Excise

Summary

The appeal was filed against the order denying the benefit of Notification No. 155/86-C.E. to water filters manufactured by the appellants. The Tribunal allowed the appeal, stating that the notification does not require a separate storage tank or candles for the water filter to qualify for the exemption. The decision was based on previous cases where similar products were granted the exemption under the same notification.