https://www.taxtmi.com/caselaws?id=102567 Glass tubes arising in the manufacture of glass beads were treated as dutiable intermediate goods because the bead-making process was a downstream activity and the appellants had no facility to produce basic glass. The duty demand on the glass tubes was upheld. The penalty was also found excessive on the facts, and it was reduced substantially. en-us Wed, 14 Oct 1998 00:00:00 +0530 Wed, 15 Feb 2012 13:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102567 Glass tubes arising in the manufacture of glass beads were treated as dutiable intermediate goods because the bead-making process was a downstream activity and the appellants had no facility to produce basic glass. The duty demand on the glass tubes was upheld. The penalty was also found excessive on the facts, and it was reduced substantially. Case-Laws Central Excise Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102567