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        Central Excise

        2006 (3) TMI 607 - AT - Central Excise

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        CESTAT confirms duty on computer network assembly; Board's Circular saves appellants The Appellate Tribunal CESTAT, Mumbai confirmed duty against the appellants for manufacturing a computer network from basic components. However, a Board's ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CESTAT confirms duty on computer network assembly; Board's Circular saves appellants

                                The Appellate Tribunal CESTAT, Mumbai confirmed duty against the appellants for manufacturing a computer network from basic components. However, a Board's Circular clarified that creating a computer network from duty paid computers does not amount to manufacture if it does not result in new goods. The stay petition was unconditionally allowed based on this clarification.


                                The Appellate Tribunal CESTAT, Mumbai confirmed duty against the appellants for manufacturing a computer network from basic components. However, a Board's Circular clarified that creating a computer network from duty paid computers does not amount to manufacture if it does not result in new goods. The stay petition was unconditionally allowed based on this clarification.
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