2001 (6) TMI 284 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi stayed the recovery of excise duty and penalty imposed on M/s. S.R. Foils Ltd. for repacking aluminum foils. The Tribunal held that aluminum home foil is not excisable, but chapati wrap involves manufacturing and needs reclassification. The matter was remanded for fresh decision based on earlier orders.