1999 (10) TMI 250 - AT - Central Excise

Summary

The appeal filed by the Revenue regarding the availability of a notification for stainless steel tubes and pipes manufactured by M/s. Rajendra Mechanical Ltd. was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal agreed with the Collector (Appeals) that the notification's use of the term "steel" includes stainless steel, and unless explicitly excluded, the benefit extends to stainless steel tubes as well.