1985 (5) TMI 189 - AT - Central Excise

Summary

The appeal involved a question of whether copper strips, after insulation, should be subjected to duty again. The Collector of Central Excise found against the appellants, but the Tribunal ruled in favor of the appellants based on the Bombay High Court decision. The Tribunal held that copper strips, after insulation, are not liable to duty again. The appeal was allowed, and the demand against the appellants was set aside.