2000 (8) TMI 339 - AT - Central Excise

Summary

The appeal by M/s. Wipro GE Medical Systems Ltd. was related to duty liability for parts and accessories of medical equipment. Differential duty of Rs. 4,421 was demanded and confirmed. The appellants' plea about past period demand was rejected. The case was not transferred and was dealt with on merits. The retrospective amendment to Section 11A of the Central Excise Act validated show cause notices, so the appeal was rejected.