https://www.taxtmi.com/caselaws?id=371237 The Tribunal held that vulcanised rubber tubes manufactured by the appellant cannot be considered as "parts, components, and assemblies of automobiles" under the relevant notifications. The Tribunal upheld the orders dropping the Central Excise duty demand, emphasizing a merit-based resolution over the retrospective applicability of a Board Circular. The appeals filed by the Revenue were rejected, and the impugned orders were upheld, concluding the case. en-us Mon, 29 Oct 2018 00:00:00 +0530 Fri, 30 Nov 2018 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371237 The Tribunal held that vulcanised rubber tubes manufactured by the appellant cannot be considered as "parts, components, and assemblies of automobiles" under the relevant notifications. The Tribunal upheld the orders dropping the Central Excise duty demand, emphasizing a merit-based resolution over the retrospective applicability of a Board Circular. The appeals filed by the Revenue were rejected, and the impugned orders were upheld, concluding the case. Case-Laws Central Excise Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371237