1999 (3) TMI 262 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi addressed whether stay sets as per TNEB drawings are liable to duty. The Tribunal ruled that the activity of cutting, drilling, and jointing does not amount to manufacturing, based on previous judgments. Therefore, the goods are not liable to duty, and the appeal was allowed in favor of the appellants.