Appellate Tribunal grants waiver for duty dispute over spinnerattes repair vs. manufacture

The Appellate Tribunal CEGAT, Mumbai granted the waiver request for a duty amount of Rs. 2.6 lakhs due to a dispute over repair vs. manufacture of spinnerattes, based on the High Court observation that melting for repair does not constitute manufacturing. The appeal will proceed for hearing following the waiver approval.

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The judgment by Appellate Tribunal CEGAT, Mumbai involved a waiver request for a duty amount of Rs. 2.6 lakhs due to a dispute over repair vs. manufacture of spinnerattes. The appellant's case was considered covered by a High Court observation that melting for repair does not constitute manufacturing. The waiver was granted, and the appeal will proceed for hearing.

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