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1996 (7) TMI 257 - AT - Central ExciseExtract: .......derable shelf life but the Kerala High Court in their judgment in the case of Superintendent of Central Excise v. Ancher Treads Pvt. Ltd. - 1993 (65) E.L.T. 480 (Ker.) 1991 (35) ECR 180 held that it was not excisable. 14. emsp In the result we find no infirmity in the Collector rsquo s order. We uphold the order and reject this appeal from Revenue.
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