2003 (8) TMI 89 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi exempted the condition for pre-deposit and disposed of the appeals regarding the assessable value of packaging and weighing machines, ruling in favor of the appellant based on previous decisions and a circular from the Central Board of Revenue. The tribunal found that excise duty is paid on the machines as a whole, even if they are removed from the factory in parts. The orders impugned were set aside, and the appeals were allowed.