2000 (3) TMI 769 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the liability to duty of parts of electric storage batteries manufactured by the appellant for the Indian Navy. The Commissioner confirmed the duty demand on the parts but did not establish their marketability. The Tribunal allowed the appeal, setting aside the order and directing the Commissioner to determine the marketability of the product with evidence from both sides.