https://www.taxtmi.com/caselaws?id=32068 The Appellate Tribunal CESTAT Bangalore held that the repair of transformers, specifically the rewinding of coils, does not amount to the creation of new goods. The coils generated during transformer repair were deemed non-marketable as standalone commodities, thus not subject to duty under the Central Excise Tariff Act, 1985. The Tribunal's decision aligned with previous rulings, emphasizing that the coils did not meet the criteria of being marketable goods. Consequently, the appeal was dismissed, affirming that the coils resulting from transformer repair were not dutiable as they did not constitute new, marketable goods. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 13 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32068 The Appellate Tribunal CESTAT Bangalore held that the repair of transformers, specifically the rewinding of coils, does not amount to the creation of new goods. The coils generated during transformer repair were deemed non-marketable as standalone commodities, thus not subject to duty under the Central Excise Tariff Act, 1985. The Tribunal's decision aligned with previous rulings, emphasizing that the coils did not meet the criteria of being marketable goods. Consequently, the appeal was dismissed, affirming that the coils resulting from transformer repair were not dutiable as they did not constitute new, marketable goods. Case-Laws Central Excise Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32068