https://www.taxtmi.com/caselaws?id=80055 The appeal was dismissed, affirming the Collector's order that PF moulding powder was chargeable to duty under Item 15A(1) of the CET. The Tribunal upheld the penalty and confiscation imposed, stating that the conversion of PF resin into moulding powder constituted "manufacture" and the goods were correctly classified under Item 15A(1), making them liable for excise duty. en-us Fri, 28 Jul 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80055 The appeal was dismissed, affirming the Collector's order that PF moulding powder was chargeable to duty under Item 15A(1) of the CET. The Tribunal upheld the penalty and confiscation imposed, stating that the conversion of PF resin into moulding powder constituted "manufacture" and the goods were correctly classified under Item 15A(1), making them liable for excise duty. Case-Laws Central Excise Fri, 28 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80055