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1991 (3) TMI 286 - AT - Central Excise
The appeal was against an order passed by the Additional Collector of Central Excise, Bombay-II regarding duty liability on aluminium collapsible tubes fitted with plastic caps. The appellants were not liable to pay duty on tubes fitted with caps as per Supreme Court and CEGAT decisions. The demand for duty was found unsustainable, and the appeal was allowed.
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