2002 (12) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal where the Commissioner (Appeals) held that the process of reeling/rewinding sewing thread did not amount to manufacture as per the Central Excise Tariff Act. The Revenue contended that duty was not paid on sewing thread classified under Heading 55.08, but the respondents argued that reeling/rewinding did not constitute manufacture. The Tribunal upheld the Commissioner's decision, stating that no evidence was presented to prove otherwise, and rejected the Revenue's appeal.