https://www.taxtmi.com/caselaws?id=123163 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order. It ruled that duty cannot be recovered from the recipient when parts are not entitled to exemption. The duty liability was placed on the manufacturers, emphasizing that duty should not be imposed twice on the same goods. en-us Mon, 12 Nov 2007 00:00:00 +0530 Sat, 08 Sep 2012 11:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123163 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order. It ruled that duty cannot be recovered from the recipient when parts are not entitled to exemption. The duty liability was placed on the manufacturers, emphasizing that duty should not be imposed twice on the same goods. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123163