Customs, Excise and Gold Tribunal - Mumbai
Repl Engineering Ltd. vs Commissioner Of Central Excise, ... on 12 October, 2001
Equivalent citations: 2002(147)ELT156(TRI-MUMBAI)
JUDGMENT
Gowri Shankar, Member (Technical)
1. Appeal taken up for disposal, after waiving deposit, with the consent of the departmental representative, after declining to grant adjournment, which is sought by the appellant.
2. The question for consideration in this appeal is the liability to duty of cable jointing kits, which it is alleged, was manufactured by the appellant. In the appellant's own case (in appeals E/1917, 1919 2091/97) the Tribunal had accepted that this cable jointing kit consisted of nothing other that various duty paid goods put together in small bags and that it was not the result of manufacture and hence was not liable to duty.
3. Applying the ratio of that decision, we allow the appeal and set aside the impugned order.