M/S. PARUCCO FOUNDRY PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-IV - Central Excise - CESTAT KOLKATA - Tri - Charging of duty on accessories Brought into factory and cleared with the air heaters, treating them as essential parts of a complete air-heater Waiver of Pre-deposit Held that - Whether air heater with the accessories becomes an air-heating system and emerges at the factory as a finished excisable goods, be considered at the time of disposal of the Appeal, after appre................................... Central Excise - Case Laws
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