Tribunal confirms non-excisable status for illuminated sign boards & M.S. Shells.

The Tribunal upheld the lower appellate authority's decision in a case concerning the classification of illuminated sign boards and M.S. Shells as non-excisable goods. It was determined that the goods were non-dismantlable and non-marketable separately, as they were fabricated and installed at the site. The department's appeal was rejected, and the respondents' cross-objection supporting the lower appellate authority's order was disposed of accordingly.

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Issues: Classification of goods as excisable or non-excisable, marketability of goods, dismantlability and movability of goods.

Classification of Goods - Illuminated Sign Board: The case involved a dispute regarding the classification of illuminated sign boards as excisable goods. The original authority and appellate authority had both held the sign boards not to be excisable goods, leading to an appeal by the department. The respondent argued that the sign boards were not of the type described in a specific circular and came into existence only after erection at the site, being huge and non-dismantlable. The Tribunal, after considering arguments and case records, upheld the lower appellate authority's decision, stating that the sign boards and M.S. Shells in question were fabricated and installed at the site, non-dismantlable, and non-marketable as separate goods, thus rejecting the department's appeal.

Classification of Goods - M.S. Shells: Another issue in the case was the classification of M.S. Shells as dutiable or non-dutiable goods. The original authority had held them to be dutiable, while the Commissioner (Appeals) deemed them non-excisable since they came into existence only at the site. The respondent argued that the shells were partly fabricated by a job worker and only came into existence as a whole at the site. The Tribunal, after evaluation, agreed with the respondent's stance, emphasizing that the goods were fabricated and installed at the site, non-dismantlable, and non-marketable separately. Consequently, the appeal filed by the department regarding M.S. Shells was also rejected.

Marketability of Goods: The department contended that the goods in question were marketable as they were sold along with the immovable property on which they were erected. However, the Tribunal found that the illuminated sign board and M.S. Shells were not marketable separately since they were fabricated and installed at the site, making them non-dismantlable and non-movable. Thus, the argument of marketability was dismissed, and the appeal was rejected based on the non-marketable nature of the goods.

Conclusion: The Tribunal, after hearing both sides and examining the case records, concluded that the disputed goods, namely the illuminated sign board and M.S. Shells, were non-dismantlable and non-marketable as separate entities. Therefore, the lower appellate authority's decision was upheld, and the department's appeal was rejected. The cross-objection filed by the respondents in support of the lower appellate authority's order was disposed of accordingly.

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