1997 (7) TMI 280 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in the case where duty was demanded on nuts and washers along with bolts supplied to Railways. The Tribunal held that since no new product emerged from combining the three items and they were used separately, duty was payable only on the value of bolts, not nuts or washers. The appeal by the Collector of Central Excise was dismissed.