Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1162 - AT - Central ExciseManufacture - whether the appellant procuring duty paid Black Wire and subjecting it to process of galvanization & clear the same, does it amount to manufacture? - Held that: - prior to 1-3-2005, both plated or coated wire with zinc and un-plated wire were listed in Heading 7217 and subsequent to March 1, 2005 under the 8 digit Tariff, Black wire was listed under Heading 7217 10 10 and G.I. Wire under Heading 7217 20 10 - the process of galvanization simplicitor does not amount to manufacture and accordingly the whole SCN is misconceived, demanding Central Excise duty from the appellant - appeal allowed - decided in favor of appellant.
|