CEGAT Mumbai Waives Deposit for Aluminum Frames

The Appellate Tribunal CEGAT, Mumbai waived the deposit of duty and penalty for the appellant in a case involving aluminum door and window frames. The Tribunal determined that fixing panes on the frames did not create a new item, and thus the frames remained unchanged. As a result, the deposit of duty and penalty was waived, and recovery was stayed.

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The Appellate Tribunal CEGAT, Mumbai waived the deposit of duty and penalty for the appellant. The demand and penalty were based on activities carried out by the appellant on door and window frames of aluminum. The Tribunal found that fixing panes on the frames did not result in a new item, and the frames remained the same. Therefore, the deposit of duty and penalty was waived, and their recovery was stayed.

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