https://www.taxtmi.com/caselaws?id=334622 The Tribunal allowed the appeal against duty demand on copper scrap arising from electroplating in the context of hand tool manufacturing. Relying on a previous favorable decision by the Tribunal, it was established that the copper scrap did not attract duty as it did not result from a manufacturing process. The Tribunal emphasized the criteria of raw materials, processes, distinct products, and marketability in determining duty liability. Consequently, the impugned order was set aside, granting relief to the appellant based on the precedent established in their earlier case. en-us Thu, 22 Sep 2016 00:00:00 +0530 Thu, 17 Nov 2016 13:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334622 The Tribunal allowed the appeal against duty demand on copper scrap arising from electroplating in the context of hand tool manufacturing. Relying on a previous favorable decision by the Tribunal, it was established that the copper scrap did not attract duty as it did not result from a manufacturing process. The Tribunal emphasized the criteria of raw materials, processes, distinct products, and marketability in determining duty liability. Consequently, the impugned order was set aside, granting relief to the appellant based on the precedent established in their earlier case. Case-Laws Central Excise Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334622