1999 (8) TMI 582 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Revenue vs. Respondents, determined that processes like bavelling, sand blasting, etching, and frosting on duty paid glass and mirror do not amount to manufacture. The appeal filed by the Revenue was rejected as previous orders had already set aside the classification of these processes as manufacturing activities.