1975 (11) TMI 162 - Commissioner - Central Excise

Summary

The judgment in the case of Collector, Central Excise, New Delhi v. Shri K.K. Kapoor (1975) involved the appellants claiming they were reconditioning old shock absorbers, not manufacturing new ones. The Assistant Collector argued that the reconditioned shock absorbers were new goods, but the appellate authority disagreed, stating that reconditioning does not make them new manufactured goods. The appeal was accepted, and the Assistant Collector's order was set aside.