Distinct excisable product treatment upheld for finished wooden boxes assembled from purchased planks.

Wooden boxes were treated as a distinct excisable product because the factory converted purchased wooden planks into finished boxes only when the planks were assembled and nailed into position. On those facts, the product manufactured was the completed wooden box, not the input planks, and the boxes were held assessable to duty under Tariff Item 68 of the Central Excise Tariff. The lower authorities' view was affirmed and the revision application failed.

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Issues: Whether wooden boxes came into existence as a distinct excisable product in the factory and were liable to duty under Tariff Item 68 of the Central Excise Tariff.

Analysis: Wooden planks were purchased in required sizes from suppliers, but the boxes came into existence only at the factory when the planks were placed in position and nailed. On these facts, the product manufactured at the factory was not the planks but the finished wooden box as a distinct article. The finding of the lower authorities that the boxes were assessable to duty was affirmed.

Conclusion: The wooden boxes were liable to duty under Tariff Item 68 of the Central Excise Tariff and the revision application failed.

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