2003 (7) TMI 524 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a manufacturer of bulk drugs, stating that re-processing under Rule 173H does not require payment of duty as per Chapter Note 11 of Chapter 29 of the Tariff. The Tribunal found no merit in the impugned order, citing previous decisions like M/s. Pepsi Foods Ltd., where re-processing of damaged goods did not attract a second levy of Central Excise duty. The appeal was allowed.