https://www.taxtmi.com/caselaws?id=117063 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in a case concerning the marketability and liability to duty of sheet metal processed in manufacturing units. The Tribunal found that the processed sheet metal items did not meet the criteria of manufacture and marketability required for duty imposition. Emphasizing the lack of evidence supporting marketability and the specific nature of the items for building bodies, the Tribunal set aside previous decisions and allowed the appeal in favor of the appellants, granting them consequential benefits. en-us Tue, 13 Dec 2005 00:00:00 +0530 Tue, 19 Jun 2012 18:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117063 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in a case concerning the marketability and liability to duty of sheet metal processed in manufacturing units. The Tribunal found that the processed sheet metal items did not meet the criteria of manufacture and marketability required for duty imposition. Emphasizing the lack of evidence supporting marketability and the specific nature of the items for building bodies, the Tribunal set aside previous decisions and allowed the appeal in favor of the appellants, granting them consequential benefits. Case-Laws Central Excise Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117063