https://www.taxtmi.com/caselaws?id=361486 The Tribunal ruled in favor of the appellant in a case involving the interpretation of Section Note-6 of the Central Excise Tariff Act, 1985. The Tribunal found that the goods in question were complete and finished when received by the appellant, making the application of Section Note-6 unnecessary. Additionally, the Tribunal agreed that the goods fell under Circular No.583/20/2001-CE, which clarified that certain actions did not constitute manufacture. As a result, the Tribunal set aside the Order-in-Original, rejecting the Revenue's arguments for penalties and confiscation of goods under Rule 25 of the Central Excise Rule, 2002. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361486 The Tribunal ruled in favor of the appellant in a case involving the interpretation of Section Note-6 of the Central Excise Tariff Act, 1985. The Tribunal found that the goods in question were complete and finished when received by the appellant, making the application of Section Note-6 unnecessary. Additionally, the Tribunal agreed that the goods fell under Circular No.583/20/2001-CE, which clarified that certain actions did not constitute manufacture. As a result, the Tribunal set aside the Order-in-Original, rejecting the Revenue's arguments for penalties and confiscation of goods under Rule 25 of the Central Excise Rule, 2002. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361486