2003 (3) TMI 114 - SCH - Central Excise

Summary

The Supreme Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision regarding the application of resin to sand. Sand used for captive consumption is exempt from duty under Notification No. 217/86-C.E. If sand is sold, duty is payable. The appeals against the Tribunal's order were dismissed with no costs awarded.