Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (4) TMI 337 - AT - Central ExciseExtract: .......l in that case to ldquo Nozzles rdquo and ldquo Nozzle Holders rdquo and not to only parts thereof. In view of this we hold that exemption under Notification No. 217/85 is not available to nozzles and nozzle holders separately as these are excluded from the purview of Notification specifically. Accordingly the appeal filed by M/s. MICO is rejected.
|