Rubber Hose Pipes Conversion Not Considered Manufacturing: CESTAT Decision

The Appellate Tribunal CESTAT, New Delhi, held that Rubber Hose Pipes conversion does not amount to manufacture based on a previous Tribunal decision. The appeal against the Commissioner of Central Excise's order was allowed.

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The Appellate Tribunal CESTAT, New Delhi, in the case of Rubber Hose Pipes conversion, held that it does not amount to manufacture based on a previous Tribunal decision. The appeal against the Commissioner of Central Excise's order was allowed. (2004 (2) TMI 413 - CESTAT, New Delhi)

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