https://www.taxtmi.com/caselaws?id=81067 The Tribunal granted condonation of delay for the Collector of Customs in filing supplementary appeals and allowed both appeals by way of remand for further consideration without applying the concept of manufacture and production under the Central Excises and Salt Act, 1944. The Tribunal clarified the distinction between machines designed for production of a commodity and those merely treating materials, emphasizing the need for a new commodity to emerge for classification under Heading 84.59(2). en-us Fri, 15 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 12:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81067 The Tribunal granted condonation of delay for the Collector of Customs in filing supplementary appeals and allowed both appeals by way of remand for further consideration without applying the concept of manufacture and production under the Central Excises and Salt Act, 1944. The Tribunal clarified the distinction between machines designed for production of a commodity and those merely treating materials, emphasizing the need for a new commodity to emerge for classification under Heading 84.59(2). Case-Laws Customs Fri, 15 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81067