1998 (7) TMI 336 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case involving the manufacture of Vinyl Acetate Monomer (VAM), set aside the demand for differential duty on packing costs and penalty imposed by the Additional Collector. The case was remanded for further examination to determine if duty is payable on packing costs when the drums or carboys belong to the appellant. The appellant will have an opportunity for a hearing before a new decision is made. The appeal was allowed.