1999 (12) TMI 415 - AT - Central Excise

Summary

The appeal by M/s. Reliance Co-Makers related to exemption notification No. 57/93-CE for radio sets with in-built sound recording and reproducing facilities. The appellate tribunal upheld that the exemption only applied to radio sets including transistor sets, not combination sets with in-built recording facilities. The tribunal rejected the appeal, agreeing with the Collector's classification.