{"id":196567,"date":"1999-03-31T00:00:00","date_gmt":"1999-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/c-c-e-vs-vallabh-vidyanagar-concrete-on-31-march-1999"},"modified":"2017-11-07T07:21:11","modified_gmt":"2017-11-07T01:51:11","slug":"c-c-e-vs-vallabh-vidyanagar-concrete-on-31-march-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/c-c-e-vs-vallabh-vidyanagar-concrete-on-31-march-1999","title":{"rendered":"C.C.E. vs Vallabh Vidyanagar Concrete &#8230; on 31 March, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">C.C.E. vs Vallabh Vidyanagar Concrete &#8230; on 31 March, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 (114) ELT 741 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.C. Jain, Vice President<\/p>\n<p>1. The issue involved in the present matter is whether the broken poles are liable to duty. Revenue has imposed duty under Chapter 68 of the Central Excise Tariff Act on the ground that the broken poles have been sold by the respondents.\n<\/p>\n<p>2. We have gone through the records. We have also heard ld. JDR Shri V.M. Udhoji, for the appellant Revenue. We do not agree with the contention of the Revenue that broken poles are marketable as PPC poles. We therefore, do not find any substance in the Revenue&#8217;s appeal. Therefore, we dismiss the appeal of the Revenue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi C.C.E. vs Vallabh Vidyanagar Concrete &#8230; on 31 March, 1999 Equivalent citations: 1999 (114) ELT 741 Tri Del ORDER P.C. Jain, Vice President 1. The issue involved in the present matter is whether the broken poles are liable to duty. Revenue has imposed duty under Chapter 68 of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-196567","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C.C.E. vs Vallabh Vidyanagar Concrete ... on 31 March, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/c-c-e-vs-vallabh-vidyanagar-concrete-on-31-march-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C.C.E. vs Vallabh Vidyanagar Concrete ... on 31 March, 1999 - Free Judgements of Supreme Court &amp; 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