1998 (3) TMI 151 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal filed by the Revenue against the Customs Tribunal's judgment. The issue was whether drill rods/pipes and drill bits are essential parts of a drilling rig for excise duty purposes. The Tribunal held they are not part of the rig and should be assessed separately. The Tribunal's decision was upheld by the Supreme Court in a previous case. The appeal was dismissed with no costs.