https://www.taxtmi.com/caselaws?id=199898 The Tribunal held that the appellants' activities amounted to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, as the goods were transformed and made suitable for specific uses. The appeal was dismissed, affirming the original classification under Heading 30.04 and rejecting the plea for duty deductions, as authorities had already allowed certain deductions. The appellants' request for abatement of duty was also denied due to non-payment of duty during a specific period. en-us Mon, 31 Jan 1994 00:00:00 +0530 Wed, 14 Mar 2018 18:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199898 The Tribunal held that the appellants' activities amounted to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, as the goods were transformed and made suitable for specific uses. The appeal was dismissed, affirming the original classification under Heading 30.04 and rejecting the plea for duty deductions, as authorities had already allowed certain deductions. The appellants' request for abatement of duty was also denied due to non-payment of duty during a specific period. Case-Laws Central Excise Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199898