2000 (3) TMI 633 - AT - Central Excise

Summary

The Revenue appealed against Commissioner (Appeals) decision to extend benefits of Not. No. 14/92-C.E. to respondents for metallised plastic films made from plain plastic films. Commissioner (Appeals) ruled in favor of respondents, stating metallised films eligible for concessional duty rate. Board's circular supported this view. Appellate Tribunal upheld Commissioner (Appeals) decision, rejecting Revenue's appeal.