Excisability of broken prestressed concrete poles rejected, with central excise duty held not leviable.

Broken prestressed concrete poles were held not to be excisable goods under Heading 68.07 of the Central Excise Tariff Act, 1985. The Tribunal applied an earlier binding decision on the same product and treated the present dispute as covered by that reasoning. On that basis, no central excise duty was leviable on the broken poles, and the assessment was to be finalised accordingly.

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Issues: Whether broken prestressed concrete poles are excisable goods liable to central excise duty under Heading 68.07 of the Schedule to the Central Excise Tariff Act, 1985.

Analysis: The issue was covered by an earlier Tribunal decision holding that broken prestressed concrete poles are not excisable goods. As the product in dispute was identical, the earlier ruling was applied to the present case and the assessment was directed to be finalised accordingly.

Conclusion: Broken prestressed concrete poles are not excisable goods and are not liable to central excise duty; the assessment must be finalised on that basis.

Ratio Decidendi: Where the disputed product is covered by binding Tribunal reasoning, broken prestressed concrete poles are not excisable goods and no central excise duty is leviable on them.

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