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of <h1>Appeal Successful: No Duty on Steel Ingots in Manufactured Condition</h1> <h3>IN RE : M/s PRABHAT STEEL PVT. LTD.</h3> 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 ... - 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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