1999 (5) TMI 193 - AT - Central Excise

Multi-neck spherical vessels and cylindrical vessels - Exemption under Notification No. 52/86-C.E.

Summary

The issue in the appeal was whether multi-neck spherical and cylindrical vessels qualify for a tax exemption. The vessels were manufactured using a mouth-blown process, but necks were attached using a heating process. The tribunal ruled that the vessels were eligible for the exemption as the major shaping was done through the mouth-blown process. The appeals of the Revenue were dismissed.