2001 (11) TMI 630 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that the process of affixing design on nickel perforated cylinders does not amount to manufacture for central excise duty purposes. The appeals by M/s. Special Prints Ltd. and M/s. Garden Silk Mills Ltd. were allowed based on this decision. The issue of exemption under Notification No. 64/86 was not addressed as it only applies if the process is considered manufacturing.