Excise classification of processed pipes and cross arms turns on whether a distinct product emerges for duty.

Earth Pipes and Cross Arms made by cutting, flattening and drilling duty-paid pipes or angles were treated as not having emerged with a distinct name, character or use, so they did not constitute excisable goods. The factual finding that no material displaced this conclusion was upheld, and the same non-dutiable treatment of Cross Arms followed an earlier matter involving the assessee. The article notes that general propositions on fresh levy apply only where a new product actually emerges; on the stated facts, no basis was shown to disturb the lower appellate authority's view.

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Issues: Whether Earth Pipes and Cross Arms, produced by cutting, flattening and drilling duty-paid pipes or angles, acquired a distinct name, character or use so as to become dutiable excisable goods.

Analysis: The finding that no material had been shown to displace the conclusion that Earth Pipes and Cross Arms did not emerge as goods with a distinct name, character or use was upheld. Cross Arms were also treated as non-dutiable in the assessee's own earlier matter, and the same view was followed. The appeal proceeded on general propositions about fresh levy when a new product emerges, but no basis was shown to disturb the factual finding of the lower appellate authority.

Conclusion: Earth Pipes and Cross Arms were held not dutiable, and the Revenue's appeal failed.

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