1977 (9) TMI 111 - Commissioner - Central Excise

Summary

The judgment in the case of Collector of Customs and Central Excise, Bombay states that the appeal by Messrs. NIPA Tex Corporation against the demand for duty was allowed. The change in ownership did not involve a reduction or increase in the number of power looms, so no higher rate of duty was required. The order of the Assistant Collector was set aside, and the appeal was allowed.