1995 (3) TMI 259 - AT - Central Excise

Summary

The case involved M/s. Square Deal Industries manufacturing bolts and nuts, clearing them after galvanizing. The dispute was over whether the value of bolts, nuts, and washers should be considered for duty exemption calculation. The Tribunal ruled that as galvanizing did not constitute manufacturing and the items retained their original purpose, no duty was liable. The appeal by the Department was rejected, confirming the Collector's decision.