https://www.taxtmi.com/caselaws?id=120230 The Tribunal allowed the appeals, ruling that the duty demands on slivers as 'tops' could not be upheld due to the appellant's lack of machinery for manufacturing 'tops'. The Tribunal classified slivers as excisable goods for yarn production, referencing precedent. The absence of machinery for producing 'tops' was crucial in determining duty liability, leading to the set aside of duty demands and the order. en-us Wed, 08 Jun 2005 00:00:00 +0530 Tue, 17 Jul 2012 16:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120230 The Tribunal allowed the appeals, ruling that the duty demands on slivers as 'tops' could not be upheld due to the appellant's lack of machinery for manufacturing 'tops'. The Tribunal classified slivers as excisable goods for yarn production, referencing precedent. The absence of machinery for producing 'tops' was crucial in determining duty liability, leading to the set aside of duty demands and the order. Case-Laws Central Excise Wed, 08 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120230