1999 (8) TMI 279 - AT - Central Excise

Summary

The appeal involved whether engraving/re-engraving of copper rollers amounts to manufacture under Section 2(f) of the Central Excise Act. The appellants did not appear, and the demand of duty was confirmed as the process was not disclosed to the department. The Tribunal held that engraving/re-engraving of copper rollers amounts to manufacture based on the Bombay High Court decision. The appellants were considered manufacturers as they hired labor for the process without proper disclosure to the department. The appeal was rejected, and the demand of duty was upheld.