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1987 (12) TMI 188 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi, in the case of Hindustan Tyres Pvt. Ltd., held that re-rubberisation of old rubberised M.S. Rims does not amount to "manufacture" under the Central Excises and Salt Act. The Tribunal relied on a Supreme Court judgment and allowed the appeals filed by Hindustan Tyres, granting them a refund of duty paid. The Collector of Central Excise's appeal was dismissed.
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