2001 (6) TMI 333 - AT - Central Excise

Aluminium structure not subject to excise duty under specified tariff; Appeal dismissed.

The Tribunal held that the aluminium structure was not exigible to excise duty under sub-heading 7610.90 of the Central Excise Tariff Act. It was ... Manufacture - Aluminium Issues Involved:Whether aluminium structure is exigible to excise duty under sub-heading 7610.90 of the Schedule to the Central Excise Tariff Act.Analysis:Issue 1: Exigibility of Aluminium Structure to Excise DutyThe appeal raised the question of whether the aluminium structure is subject to excise duty under a specific sub-heading of the Central Excise Tariff Act. The Appellant argued that the fabrication of the aluminium structure created a distinct, marketable commodity that attracted excise duty. They relied on previous judgments to support their stance. On the other hand, the Respondent contended that no new commodity emerged from the fabrication process, and therefore, no excise duty should be levied. They cited relevant case law to support their argument. The Tribunal examined the submissions and referred to the Supreme Court's decisions in similar cases. The Tribunal ultimately held that as no new product with a distinct name, use, or character was created through the fabrication process, no excise duty was applicable. They found that the aluminium sheets, even after drilling and assembly, did not transform into a new marketable commodity. Consequently, the appeal by the Revenue was rejected, affirming the decision of the Commissioner (Appeals).This detailed analysis of the judgment provides a comprehensive overview of the legal issues, arguments presented by both parties, relevant case law references, and the final decision reached by the Tribunal.