https://www.taxtmi.com/caselaws?id=117085 The Tribunal concluded that the activities performed by the appellants on the Molecular Sieve Battery (MSB) do not constitute manufacture under the Central Excise Law. Therefore, the levy of duty on MSB under Tariff Heading 8421.00 is not upheld. Both appeals are allowed, and the orders of the lower authority are set aside. The Tribunal also addressed the issue of condonation of delay, finding in favor of the appellants. en-us Fri, 08 Jul 2005 00:00:00 +0530 Wed, 20 Jun 2012 12:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117085 The Tribunal concluded that the activities performed by the appellants on the Molecular Sieve Battery (MSB) do not constitute manufacture under the Central Excise Law. Therefore, the levy of duty on MSB under Tariff Heading 8421.00 is not upheld. Both appeals are allowed, and the orders of the lower authority are set aside. The Tribunal also addressed the issue of condonation of delay, finding in favor of the appellants. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117085