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<h1>Tribunal exempts 10 towers from Excise duty, imposes duty on 2 towers. Case remanded for exemption assessment.</h1> The Tribunal held that 10 towers were not subject to Excise duty as they were not marketable, being fabricated on concrete foundation. However, duty was ... Towers The appeal involved whether OP Towers manufactured by M/s. Behl Associates are chargeable to Excise duty. The Tribunal found that 10 towers were not marketable as they were fabricated piece by piece on concrete foundation, but duty was leviable on the remaining two towers. The matter was remanded to examine the availability of exemption Notification No. 175/86.
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