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2016 (10) TMI 1398 - CESTAT NEW DELHILevy of Excise Duty/Excisability - Galvanized parts of Transmission Line Towers - scope of excisable goods in terms of Clause (d) of Section 2 of the Central Excise Act, 1944 - HELD THAT:- The question of duty liability on Aluminium/Zinc Dross has been a subject matter of decision in the appellant's own case KEC INTERNATIONAL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2016 (12) TMI 1317 - CESTAT MUMBAI] by the Tribunal. The Tribunal, after examining the decision of the Hon'ble Bombay High Court in HINDALCO INDUSTRIES LIMITED VERSUS THE UNION OF INDIA, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2014 (12) TMI 657 - BOMBAY HIGH COURT], held that the appellants are not liable to duty on such items. There are no merit in the impugned order and accordingly, the same is set aside - appeal allowed.
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