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<h1>CEGAT Rules in Favor of Appellants in Duty Demand Case for Copper & Aluminium Coils</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, setting aside the duty demand of Rs. 12,40,842/- in a case involving Copper and ... Manufacture The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case involving duty demand on Copper and Aluminium coils fabricated for transformer repair. The Tribunal held that the process of converting winding and strips into transformer coils does not attract duty liability, citing previous decisions. The duty demand of Rs. 12,40,842/- was set aside, and the appeals were allowed.