Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2002 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (1) TMI 106 - CEGAT, COURT NO. II, NEW DELHIExtract: .......a High Court in the case of Hansa Metallic Ltd. v. Union of India 2001 (133) E.L.T. 543 (P and H) wherein it was held that corrugation of plain sheets and galvanized sheets brings into existence a new product having an altogether different identity and use. We, therefore, set aside the impugned orders and allow all the appeals filed by the Revenue.
|