Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (7) TMI 484 - AT - Central Excise
The Appellate Tribunal CEGAT, Calcutta in Appeal Nos. E-2348/84C & E-2350/84C ruled that packing duty paid aluminium paste with varnish in a single container does not constitute manufacture of a new commodity. Therefore, no duty is applicable on the goods packed and cleared from the factory. The Appeals of the Revenue were dismissed. (Case citation: 1997 (7) TMI 484 - CEGAT, CALCUTTA)
|