2000 (5) TMI 580 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata heard a case regarding the applicability of Notification No. 47/90-C.E. and Notification No. 62/87-C.E. related to yarn and ropes. The Commissioner (Appeals) remanded part of the case for verification and denied the benefit of one notification due to exemption under another. The Tribunal found merit in the appellant's argument and directed the Assistant Commissioner to reconsider the issue in light of the remand. The appeal was disposed of accordingly.