https://www.taxtmi.com/caselaws?id=166081 The Tribunal upheld the classification of metal name plates under Tariff Item No. 68, dismissing the appeal by M/s Mahindra & Mahindra Ltd. due to lack of locus standi. The decision clarified that only the manufacturers, M/s Excel Process Pvt. Ltd., were considered aggrieved parties regarding excise duty liability. It emphasized that excise duty liability rests with the manufacturer, not the purchaser, in accordance with the Central Excises and Salt Act, 1944. en-us Thu, 21 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 13:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166081 The Tribunal upheld the classification of metal name plates under Tariff Item No. 68, dismissing the appeal by M/s Mahindra & Mahindra Ltd. due to lack of locus standi. The decision clarified that only the manufacturers, M/s Excel Process Pvt. Ltd., were considered aggrieved parties regarding excise duty liability. It emphasized that excise duty liability rests with the manufacturer, not the purchaser, in accordance with the Central Excises and Salt Act, 1944. Case-Laws Central Excise Thu, 21 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166081