https://www.taxtmi.com/caselaws?id=86917 The Appellate Tribunal CEGAT, New Delhi, ruled that the manufacturer of sutures was not entitled to the notification benefit for sutures without needles under Notification No. 201/79. The Tribunal held that the benefit applied only to sutures with needles, and duty on sutures without needles should not be linked to the notification. The Tribunal found that the manufacturer's declaration of all sutures as finished products, including those without needles, lacked credibility and indicated deliberate duty evasion. The appeal was dismissed, emphasizing the importance of accurate declaration and compliance with excise duty provisions. en-us Tue, 29 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86917 The Appellate Tribunal CEGAT, New Delhi, ruled that the manufacturer of sutures was not entitled to the notification benefit for sutures without needles under Notification No. 201/79. The Tribunal held that the benefit applied only to sutures with needles, and duty on sutures without needles should not be linked to the notification. The Tribunal found that the manufacturer's declaration of all sutures as finished products, including those without needles, lacked credibility and indicated deliberate duty evasion. The appeal was dismissed, emphasizing the importance of accurate declaration and compliance with excise duty provisions. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86917