2003 (1) TMI 357 - AT - Central Excise

Summary

The Department filed appeals against the Commissioner's decision that dipping plain Insulation Board in bituminous solution amounts to manufacture. The Department failed to prove why the product falls under a specific sub-heading of the Central Excise Tariff Act. The respondent's product "Tiki Exjo Filler" was found to fall under sub-heading 4407.10. The appeals were dismissed as the Department did not provide sufficient evidence to support their assertion.