1987 (10) TMI 250 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals) order allowing exemption under Notification No. 105/80 to M/s. Jain Marbles. The Tribunal ruled that sawing marble blocks into slabs does not amount to manufacture, thus no excise duty liability arises. The Tribunal cited a previous decision to support this ruling. The appeal was dismissed.