2015 (8) TMI 1123 - SCH - Central Excise

Duty demand - Manufacturing activity - clearance of silver coated copper tamping powder but they did not reflect the same in the classification lists or in RT 12 Returns or in any other statutory record - Supreme Court dismissed the appeal due to nominal tax effect. The appeal was filed by the Revenue against the decision of Tribunal 2001 (3) TMI 508 - CEGAT, NEW DELHI ; wherein Tribunal held that silver coating of the copper tamping powder does not amounted to manufacture for want of any material evidence on record to prove that any new/distinct in character and usage product came into existence.