2005 (2) TMI 174 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the Revenue's appeal regarding a demand of Rs. 14,282 for duty on copper scrap and old ball bearings. The Tribunal found that no duty was payable as the goods did not qualify as manufactured goods. The appeal of the Revenue was rejected. (2005 (2) TMI 174 - CESTAT, New Delhi)