https://www.taxtmi.com/caselaws?id=50807 The Tribunal upheld the duty demand on goods manufactured on a job-basis, determining that the semi-finished dies had the essential character of finished goods. The duty was imposed based on Rule 2(a) of the Interpretative Rules. However, the Tribunal agreed with the Appellant that no penalty should be imposed due to maintaining proper accounts and acting in good faith. The appeal was partly allowed, with duty upheld but penalty set aside. en-us Wed, 10 Oct 2001 00:00:00 +0530 Wed, 08 Sep 2010 17:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50807 The Tribunal upheld the duty demand on goods manufactured on a job-basis, determining that the semi-finished dies had the essential character of finished goods. The duty was imposed based on Rule 2(a) of the Interpretative Rules. However, the Tribunal agreed with the Appellant that no penalty should be imposed due to maintaining proper accounts and acting in good faith. The appeal was partly allowed, with duty upheld but penalty set aside. Case-Laws Central Excise Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50807