2004 (9) TMI 467 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the Revenue against a duty recovery order for M.S. Bolts. The respondents were engaged in manufacturing Bolts, clearing them to depots, and then sending them for galvanization. The Tribunal found that galvanization charges could not be included in the assessable value of the Bolts as it was done after clearance by independent parties. The appeal was dismissed.