https://www.taxtmi.com/caselaws?id=81375 The Appellate Tribunal CEGAT ruled in favor of the appellants, setting aside the order demanding Central Excise duty on metallised/lacquered PVC films, imposing a penalty, and ordering confiscation of plant and machinery. The Tribunal held that metallising and lacquering of PVC films did not amount to manufacture, following the precedent set by the Garware judgment. As no new distinct commercial commodity emerged from the process, the Tribunal found that the films should not be subjected to duty under the Central Excise Tariff. en-us Thu, 30 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81375 The Appellate Tribunal CEGAT ruled in favor of the appellants, setting aside the order demanding Central Excise duty on metallised/lacquered PVC films, imposing a penalty, and ordering confiscation of plant and machinery. The Tribunal held that metallising and lacquering of PVC films did not amount to manufacture, following the precedent set by the Garware judgment. As no new distinct commercial commodity emerged from the process, the Tribunal found that the films should not be subjected to duty under the Central Excise Tariff. Case-Laws Central Excise Thu, 30 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81375