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of <h1>Tribunal dismisses Revenue's appeal on duty liability for wadding in blanket manufacturing</h1> <h3>COLLECTOR OF C. EX., BOMBAY-I Versus BOMBAY DYEING & MFG. CO.</h3> The Revenue's appeal was dismissed by the Tribunal as the appellants were found not liable to pay duty for wadding during blanket manufacturing, as ... Wadding stage in the manufacture of blankets - Dutiability of The Revenue appealed against a decision stating that appellants are not liable to pay duty for wadding during blanket manufacturing. The Tribunal upheld the decision, noting that wadding was not manufactured before needle punching, leading to the appeal's dismissal.
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