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of <h1>CEGAT Upholds Duty on Rejected Goods: Appellants Liable</h1> The Appellate Tribunal CEGAT in New Delhi rejected the appeals, affirming the liability of the appellants to pay duty on boxes and pallets made from ... Boxes and Pallets excisable The Appellate Tribunal CEGAT in New Delhi rejected the appeals where the appellants were found liable to pay duty on boxes and pallets manufactured from rejected axel beams as they were considered excisable goods. The appellants' argument that the goods were not marketable and were manufactured by job workers was dismissed due to lack of evidence. The appeals were rejected.
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