M/S. Marsons Fan Industries vs Commissioner Of Central Excise, ...

The Supreme Court held that the rotors and stators manufactured by the appellant were not finished goods and thus not subject to excise duty under the Central Excise Tariff Act, 1985. The Court noted that a prior decision by the Collector, which classified these items as unfinished goods, had been accepted by the Department and attained finality. Consequently, the Court set aside the Tribunal's order and allowed the appeal, ruling in favor of the appellant.