Site-assembled storage tank from old materials falls outside excisable description where not ordinarily sold or offered for sale.

For excise purposes, a site-assembled storage tank made from an old tank and other second-hand parts was not treated as a cabinet or other excisable article within the relevant exemption entry. The Tribunal applied the principle that the entry contemplated an assembled unit ordinarily sold or offered for sale, and held that a unit erected at site from old materials and not intended for sale did not meet that description. On those facts, the tank fell outside the dutiable category and exemption remained available.

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Issues: Whether a storage tank fabricated at the factory site from an old tank and parts could be treated as a cabinet or otherwise as an excisable article within the scope of the exemption notification.

Analysis: The Tribunal applied the principle that the central idea of the relevant excise entry was an assembled unit ordinarily sold or offered for sale. It followed its earlier view that a unit erected at site from old or second-hand materials, and not intended for sale, did not answer that description. On the facts, the storage tank was made out of an old tank purchased from scrap dealers and consisted of parts assembled at site; it was therefore not a cabinet in the sense required to deny exemption.

Conclusion: The storage tank was not liable to duty under the exemption scheme and the appeal succeeded.

Final Conclusion: The impugned duty demand and connected adverse orders did not survive, and the appellant obtained the relief sought.

Ratio Decidendi: For excise purposes, a site-assembled unit not ordinarily sold or offered for sale and made from old or second-hand materials does not fall within the relevant dutiable description merely because it is functionally usable as equipment.

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