Pre-stressed concrete girders and excise duty: goods classification and exemption notification both defeated the demand.

Pre-stressed concrete girders were examined for central excise duty and penalty liability on two alternative grounds: whether they were goods under the Central Excise law, or whether they were covered by Notification No. 59/90-C.E. dated 20-03-1990. The Tribunal noted its earlier ruling in the appellants' own matter that such girders were not goods, and also the cited view that even fully cast and transported girders, if treated as goods, would still fall within the exemption notification. On either basis, the duty demand could not survive, and the penalties were set aside.

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Issues: Whether the duty demand and penalties on pre-stressed concrete girders were sustainable, either because the girders were not goods within the meaning of the Central Excise law or because, even if excisable, they were covered by the exemption notification.

Analysis: The Tribunal noted that in the appellants' own earlier matter it had already allowed the appeals, following an earlier decision holding that such girders were not goods within the meaning of the Central Excise Act. It also noted the cited view that fully cast and transported girders could be treated as goods but would nevertheless fall within the scope of Notification No. 59/90-C.E. dated 20-03-1990. On either footing, the duty liability could not survive.

Conclusion: The duty demand and the penalties were set aside and the appeals were allowed.

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