1998 (8) TMI 618 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI heard appeals regarding the excisability of parts made by Haryana State Electricity Board for transmission towers. The Tribunal ruled that the processes of cutting, punching, and drilling do not amount to manufacture, and thus the products are not excisable under Tariff Item 68. The appeals were disposed of in favor of the assessees.