2000 (3) TMI 547 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case involving duty demand on Copper and Aluminium coils fabricated for transformer repair. The Tribunal held that the process of converting winding and strips into transformer coils does not attract duty liability, citing previous decisions. The duty demand of Rs. 12,40,842/- was set aside, and the appeals were allowed.