Appeal Successful: No Duty on Steel Ingots in Manufactured Condition

The Appellate Collector accepted the appeal petition regarding duty on Steel Ingots, based on the principle that no duty is leviable on goods already in manufactured condition before becoming excisable. The Asstt. Collector's order was set aside.

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The Appellate Collector accepted the appeal petition regarding duty on Steel Ingots, as clarified by the Central Board of Excise & Customs. The appeal was accepted based on the principle that no duty is leviable on goods already in manufactured condition before becoming excisable. The Asstt. Collector's order was set aside. [Case: Appellate Collector of Central Excise, New Delhi, Citation: 1980 (12) TMI 183]

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