2000 (4) TMI 263 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants regarding the duty liability on mounting FRP bodies on Trax vehicles. The Tribunal found that the goods were received under Rule 57F(2) and that the duty liability should not be on the appellants. The Tribunal referred to a previous case and concluded that the benefit should accrue to the appellants. The impugned order was set aside, and the appeal was allowed.