Excise duty on assembled E.O.T. cranes required fresh tribunal review after earlier precedent found no duty payable.

Electric overhead travelling cranes assembled in semi-knocked down condition were examined for excisability under the central excise regime. The Supreme Court noted that an earlier decision had held no excise duty was payable on such assembled E.O.T. cranes, so the Tribunal's finding on duty liability could not stand and required reconsideration. The limitation finding in favour of the assessee, and other aspects, were left undisturbed. The matter was remitted to the Tribunal for fresh examination of the excise duty issue.

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Issues: Whether E.O.T. cranes were liable to excise duty.

Analysis: The dispute concerned the excisability of electric overhead travelling cranes assembled in semi-knocked down condition. The Tribunal had treated the matter as concluded against the assessee on liability, while also recording a finding on limitation in favour of the assessee. In view of the earlier decision of the Court holding that no excise duty was payable on such assembled E.O.T. cranes, the part of the Tribunal's order dealing with duty liability required reconsideration.

Conclusion: The finding on excise duty liability was set aside and the matter was remitted to the Tribunal for fresh examination; the finding on limitation and other aspects was not interfered with.

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