https://www.taxtmi.com/caselaws?id=46931 The Supreme Court held that the welding of headers with sheets in the manufacturing process results in a new product with distinct characteristics, making them marketable products. The failure to recognize this led to the overturning of the Tribunal's decision. The Court also found that the deliberate concealment of material facts by the Respondents amounted to conscious withholding of information. The issue of liability for duty payment was remitted back to the Tribunal for further examination to determine the responsible party. The Supreme Court set aside the Tribunal's orders, allowing the appeals with no order as to costs. en-us Wed, 24 Mar 2004 00:00:00 +0530 Thu, 19 Jun 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46931 The Supreme Court held that the welding of headers with sheets in the manufacturing process results in a new product with distinct characteristics, making them marketable products. The failure to recognize this led to the overturning of the Tribunal's decision. The Court also found that the deliberate concealment of material facts by the Respondents amounted to conscious withholding of information. The issue of liability for duty payment was remitted back to the Tribunal for further examination to determine the responsible party. The Supreme Court set aside the Tribunal's orders, allowing the appeals with no order as to costs. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46931