Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
2001 (5) TMI 369 - AT - Central Excise
The Commissioner appealed against the order of the Commissioner (Appeals) regarding Notification 1/92 conditions for duty exemption on first clearance of Rs. 30.00 lakhs by Power Volts Electrical. The manufacturer had the option to choose between exemptions under Notifications 1/93 and 52/93. The Tribunal dismissed the appeal, stating the manufacturer had the right to choose between the exemptions.
|