Site-fabricated structurals not treated as excisable manufactured goods where fabrication alone did not establish duty liability.

Site-fabricated structurals such as columns, beams and trusses made from M.S. plates, channels, beams, round bars and pipes were held not to be independently dutiable manufactured goods on the facts of the appeals. The Tribunal noted that the items were prepared at the project site by cutting, welding, jointing, drilling and assembling materials supplied by the main contractor, and followed its earlier view on the same fabrication activity and tariff entry. On that basis, excisability under Heading 73.08 was not established and the excise demand was not sustained.

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Issues: Whether structurals such as columns, beams and trusses fabricated from M.S. plates, channels, beams, round bars and pipes at the project site constituted manufactured goods exigible to central excise duty under Heading No. 73.08 of the Central Excise Tariff.

Analysis: The structurals were fabricated by cutting, welding, jointing, drilling and assembling materials supplied by the main contractor. The dispute on excisability was covered by an earlier Tribunal decision dealing with the same nature of fabrication activity and the same tariff entry. In view of that binding approach, the fabricated structurals were not treated as independently dutiable manufactured products on the facts of these appeals.

Conclusion: The issue was decided in favour of the assessee, and the demand of excise duty on the fabricated structurals was not sustained.

Final Conclusion: Both appeals succeeded and the impugned excise liability on the site-fabricated structurals was set aside.

Ratio Decidendi: Site fabrication by cutting, welding, jointing, drilling and assembling, where covered by the Tribunal's earlier view on the same tariff entry and activity, does not by itself establish excisable manufacture of structurals.

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