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2013 (9) TMI 1008 - CESTAT MUMBAIWaiver of pre deposit - whether conversion of copper hot rolled coils into copper flats also known as patta/patti would amount to ‘manufacture’ - Held that:- Both the raw materials and the finished products remained as “flat products” only and the Tariff classification also did not undergo any change. No evidence has been lead by the Revenue to clearly establish that the product which has been obtained after rolling the copper hot rolled coils into copper flats resulted in a distinct commodity having a different name, character and use. In the absence of any such evidence, which is the primary responsibility of the Revenue, the appellant has made out a strong case in their favour for grant of stay - Stay granted.
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