Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1991 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (2) TMI 238 - CEGAT, NEW DELHIExtract: ....... present situation is very relevant. To quote ldquo To sum up the true position, the process of manufacture of a product and the end-use to which it is put, cannot necessarily be determinative of the classification of that product under a fiscal schedule like the Central Excise Tariff. 7. The appeal filed by the Revenue in consequence is dismissed.
|