1999 (2) TMI 176 - AT - Central Excise

TC sets, DP sets, tower parts and out-door structures are not excisable goods liable to duty

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order of the Collector of Central Excise, Bangalore, stating that TC sets, DP sets, tower parts, and out-door structures processed by the respondents are not excisable goods. The Tribunal found that the processes undertaken did not result in a new excisable commodity, leading to no duty liability. The appeal of the Revenue was rejected. (1999 (2) TMI 176 - CEGAT, New Delhi)