2004 (5) TMI 75 - SCH - Central Excise

Duty demand - whether Electric Overhead Travelling (EOT) Cranes are liable to excise duty or not - Held that - Following previous decision in assessee s own case - no excise duty is payable on the E.O.T. cranes as assembled - Matter remanded back - decided in favour of assessee.

Summary

The Supreme Court of India ruled that Electric Overhead Travelling (EOT) Cranes are not liable to excise duty. The Tribunal's decision was set aside, and the matter was remitted for fresh examination in light of the Court's order. The Court did not interfere with the Tribunal's decision on limitation and other aspects. The appeal was allowed.