1999 (3) TMI 330 - AT - Central Excise

Cross arms 2 pin, Ground pipes and clamps for PCC poles, Horizontal cross arms, LT/HT single top support, Anchor rods - Dutiability of

Summary

The Appellate Tribunal CEGAT, MADRAS considered the dutiability and excisability of specific items fabricated by the appellant in their factory. After reviewing previous judgments, the Tribunal concluded that the items in question were not excisable and dutiable. As a result, the appellant's appeals were allowed, and the revenue appeal was rejected.