2000 (3) TMI 247 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the department against the order of the Commissioner (Appeals) confirming the claim of the assessee that certain machines are CNC machine tools exempted under Notification 253/88. The appeal was rejected as the department did not dispute the classification of the goods as machine tools, and the benefit of the notification was applicable.