https://www.taxtmi.com/caselaws?id=87192 Cone winding machines purchased in CKD condition and already subjected to duty were later fitted with a motor, starter and other attachments to make them functional. On a prima facie view, the excise scheme and the interpretative rule applied did not justify a second levy merely because additions were made, where the goods continued to answer the same description and no new excisable product was shown to have emerged. The appellants therefore established a prima facie case against double duty on the same machine, and waiver of pre-deposit of duty and penalty was granted. en-us Tue, 08 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87192 Cone winding machines purchased in CKD condition and already subjected to duty were later fitted with a motor, starter and other attachments to make them functional. On a prima facie view, the excise scheme and the interpretative rule applied did not justify a second levy merely because additions were made, where the goods continued to answer the same description and no new excisable product was shown to have emerged. The appellants therefore established a prima facie case against double duty on the same machine, and waiver of pre-deposit of duty and penalty was granted. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87192