1998 (2) TMI 363 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS rejected a reference application regarding excise duty on Dragline by M/s. The Singareni Collieries Company Limited. The Tribunal held that the goods in question were used as a medium of transfer and not as appliances, therefore no question of law arose. The reference application was rejected.