https://www.taxtmi.com/caselaws?id=120762 The appeal by the Revenue challenging the manufacturing status of the respondents and the eligibility for small scale exemption for computers under heading 8471 of the Central Excise Tariff was dismissed. The Commissioner (Appeals) found that the respondents were traders, not manufacturers, supported by evidence of their trading activities in computers and peripherals. The lack of challenge to this finding led to the dismissal of the Revenue's appeal, emphasizing the respondents' trading nature and rendering the small scale exemption issue moot. en-us Mon, 08 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 11:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120762 The appeal by the Revenue challenging the manufacturing status of the respondents and the eligibility for small scale exemption for computers under heading 8471 of the Central Excise Tariff was dismissed. The Commissioner (Appeals) found that the respondents were traders, not manufacturers, supported by evidence of their trading activities in computers and peripherals. The lack of challenge to this finding led to the dismissal of the Revenue's appeal, emphasizing the respondents' trading nature and rendering the small scale exemption issue moot. Case-Laws Central Excise Mon, 08 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120762