The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that excise duty exemption not available on industrial sewing machines with in-built motors. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) were addressing the issue of whether the assessee is entitled to the benefit of exemption Notification No. 6/2006-CE dated...
