Excisability of fabricated electrical support items resolved against duty where the Tribunal followed its binding earlier view.

Fabricated items such as cross arms, ground pipes, clamps for PCC poles, horizontal cross arms, LT/HT single top supports and anchor rods were treated as not excisable and not dutiable because the Tribunal followed its earlier binding view in the assessee's own case, which had already decided the same issue against the Revenue. The Tribunal also relied on supporting decisions cited in that earlier matter. On that basis, the assessee's appeals succeeded and the Revenue's appeal failed.

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Issues: Whether the fabricated items, namely cross arms, ground pipes, clamps for PCC poles, horizontal cross arms, LT/HT single top support and anchor rods, were excisable and dutiable.

Analysis: The Tribunal noted that the same assessee's case had already been decided against the Revenue and that the earlier decision had held these items to be not excisable and not dutiable. The Tribunal followed its prior orders and the supporting decisions relied upon in that case.

Conclusion: The fabricated items were held to be not excisable and not dutiable.

Final Conclusion: The assessee's appeals succeeded and the Revenue's appeal failed.

Ratio Decidendi: Where the manufactured items are covered by the Tribunal's earlier binding view in the assessee's own case, they are to be treated as not excisable and not dutiable.

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