https://www.taxtmi.com/caselaws?id=80336 The Appellate Tribunal CEGAT, New Delhi modified an order on duty payable for HT/LT coils, stating repair of transformers does not constitute 'manufacture.' Duty is applicable on spare parts, not labor charges. en-us Thu, 08 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80336 The Appellate Tribunal CEGAT, New Delhi modified an order on duty payable for HT/LT coils, stating repair of transformers does not constitute 'manufacture.' Duty is applicable on spare parts, not labor charges. Case-Laws Central Excise Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80336