https://www.taxtmi.com/caselaws?id=81993 Bare aluminium wires used captively in manufacturing aluminium conductors were held not liable to separate duty where duty had already been paid on the finished conductors under the same tariff heading. The reasoning treated the wires and conductors as materially similar to earlier Tribunal decisions and accepted that, even if the wires were an intermediate product, the department could not levy and retain duty twice on the same tariff entry. The cited notification and proforma credit context supported the view that separate recovery on the captive wires was not permissible, and the demand was therefore unsustainable. en-us Tue, 28 Jan 1992 00:00:00 +0530 Fri, 01 Jul 2011 12:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81993 Bare aluminium wires used captively in manufacturing aluminium conductors were held not liable to separate duty where duty had already been paid on the finished conductors under the same tariff heading. The reasoning treated the wires and conductors as materially similar to earlier Tribunal decisions and accepted that, even if the wires were an intermediate product, the department could not levy and retain duty twice on the same tariff entry. The cited notification and proforma credit context supported the view that separate recovery on the captive wires was not permissible, and the demand was therefore unsustainable. Case-Laws Central Excise Tue, 28 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81993