2000 (1) TMI 285 - AT - Central Excise

Saw blades - not entitled for exemption under Notification No. 207/88-CE (till it was amended by Notification No. 63/91-C.E.

Summary

The appeal was about the eligibility of parts of saw blades for a tax exemption notification. The Collector denied the exemption to parts of the blades before a 1991 amendment. The tribunal agreed with the department that the exemption did not cover parts, and dismissed the appeal.