https://www.taxtmi.com/caselaws?id=90755 The Appellate Tribunal ruled in favor of the appellants, holding that the process undertaken did not amount to manufacturing new marketable products subject to duty. The Tribunal set aside the demand for duty and penalty, allowing the appeal based on the finding that the engraved nickel cylinders were not new products and thus not liable for duty. The decision was supported by interpretations of relevant legal provisions, precedents, and departmental clarifications. en-us Mon, 20 Apr 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90755 The Appellate Tribunal ruled in favor of the appellants, holding that the process undertaken did not amount to manufacturing new marketable products subject to duty. The Tribunal set aside the demand for duty and penalty, allowing the appeal based on the finding that the engraved nickel cylinders were not new products and thus not liable for duty. The decision was supported by interpretations of relevant legal provisions, precedents, and departmental clarifications. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90755