Immovable iron & steel structures not excisable; movable parts like trusses, beams, and rods are excisable under structural use.

The Tribunal concluded that immovable iron and steel structures are not excisable under Heading 73.08. However, movable structures or parts, such as trusses and beams, are excisable. Additionally, plates, rods, and similar articles prepared for structural use are excisable in their pre-assembled or disassembled state. The reference was disposed of, and appeals were directed to the appropriate Division Bench for further proceedings.

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Issues Involved:
1. Whether the making of structures and parts of structures of the types illustrated in Heading 73.08 of iron or steel amounts to manufacture of excisable goods.
2. Whether the making of plates, rods, angles, shapes, sections, tubes, and the like, as articles prepared for use in structures of iron or steel, amounts to manufacture of excisable goods classifiable under Heading 73.08.

Detailed Analysis:

1. Whether the making of structures and parts of structures of the types illustrated in Heading 73.08 of iron or steel amounts to manufacture of excisable goods:

The Tribunal was tasked with determining whether the fabrication of parts of structures such as trusses, purlins, columns, beams, etc., constituted the manufacture of excisable goods under Heading 73.08 of the Central Excise Tariff. The Tribunal noted that the Supreme Court, in its remand order, emphasized the need to determine whether the fabricated goods were new, identifiable goods produced as a result of manufacturing processes and whether they were marketable. The Tribunal found that the fabricated parts of structures, such as trusses and purlins, were distinct marketable commodities with a separate identity from the raw materials used in their fabrication. The Tribunal held that these parts of structures were excisable goods subject to duty under Heading 73.08, notwithstanding their eventual use in constructing immovable structures.

2. Whether the making of plates, rods, angles, shapes, sections, tubes, and the like, as articles prepared for use in structures of iron or steel, amounts to manufacture of excisable goods classifiable under Heading 73.08:

The Tribunal also examined whether the preparation of articles such as plates, rods, angles, shapes, sections, and tubes for use in structures amounted to the manufacture of excisable goods. The Tribunal referred to the explanatory notes to Heading 73.08, which indicate that the heading covers complete or incomplete metal structures and parts of structures, including those prepared for use in structures. The Tribunal concluded that the preparation of these articles for use in structures resulted in new, identifiable goods that were marketable and, therefore, excisable under Heading 73.08. The Tribunal emphasized that even if these articles were not marketed, their preparation for use in structures provided sufficient evidence of their marketability.

Conclusion:

The Tribunal answered the reference by holding that:
1. Immovable iron and steel structures are not excisable under Heading 73.08.
2. Structures or parts thereof, such as trusses, purlins, columns, beams, rafters, glazing frames, crane girders, hoppers, bracings, gable runners, platforms, hand-rails, grating rails, walk-ways, stairs, gutter supports, ladders, gantries, railings, portals, pushings, round surged, inserts, drop-boxes, windties, framework partitions, north light glazing, sliding frames, and similar articles in their movable state, are excisable under Heading 73.08.
3. Plates, rods, angles, shapes, sections, tubes, and the like, prepared for use in structures of the types covered under Heading 73.08, are excisable in their pre-assembled or disassembled state.

The reference was disposed of accordingly, and the appeals were to be placed before the appropriate Division Bench for disposal.

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