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<h1>Andhra High Court Upholds Tribunal Decision on Duty Liability for Fabricated Parts</h1> <h3>Commissioner Versus Deepak Galvanising & Engg. Indus Pvt. Ltd.</h3> Commissioner Versus Deepak Galvanising & Engg. Indus Pvt. Ltd. - 2015 (317) E.L.T. A160 (A. P.) The High Court of Andhra Pradesh dismissed the Revenue's appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision regarding the duty liability of parts fabricated by an assessee for tower erection. The Tribunal's decision was upheld as no substantial question of law arose for consideration.