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2017 (12) TMI 691 - AT - Central ExciseExcisability/marketibility - radioactive isotope - whether the said isotope is having any self-life, so as to become eligible for charging Central Excise duty on the same? - Held that: - from the knowledge of Physics that it is known that the isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of its weight within the time which is called ‘half-life period’ - the goods manufactured by the appellant do not have any shelf-life. The goods manufactured by the appellant are not chargeable to duty of Central Excise - appeal allowed - decided in favor of appellant.
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