2002 (8) TMI 107

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....ise, Mumbai challenging the correctness of the judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai in Appeal No. E/375-376/R/97-Bom., dated November 13, 1997. 2. The point that arises for our consideration is whether "spray paint booth" is an excisable goods chargeable to excise duty under Entry 8424.00 of the Schedule to the Central Ex....

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....vied under Entry 8424.00 of the Schedule it is not mentioned therein under that name even though it has marketability by that name as found by the Tribunal. 5. Further, the question is squarely covered by the judgment of this Court in Triveni Engineering & Industries Ltd. v. Commissioner of Central Excise [2000 (120) E.L.T. 273 (S.C.)]. In that case, this Court reversed the order of the Tribuna....