1997 (12) TMI 379 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi ruled in favor of the Revenue in a case involving duty paid tab seals processed by the assessees. The Tribunal held that the process of inserting plastic washers constituted manufacturing, making the final product distinct and dutiable again. The appeal was allowed, setting aside the previous order and restoring the Assistant Collector's decision.