Excisability of fabricated structural goods remanded for fresh consideration under Supreme Court directions.

Whether products made from duty-paid steel angles, plates, flats and other structurals were excisable goods depended on whether cutting, bending, drilling, punching and galvanising brought into existence new and identifiable marketable goods. As the lower authorities had not examined the matter on that basis and the Supreme Court's directions in the relevant structural goods line of cases had to be applied, the disputes required reconsideration. All appeals were remanded to the adjudicating authority for fresh decision in accordance with those directions.

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Issues: Whether the products manufactured from duty-paid steel angles, plates, flats and other structurals were excisable goods liable to duty under the Central Excise law.

Analysis: The appeals turned on whether the processes of cutting, bending, drilling, punching and galvanising resulted in the emergence of new and identifiable goods and whether such goods were marketable. In view of the Supreme Court's directions in the relevant structural goods line of cases, and as the lower authorities had not examined the matter on that basis, the matter required reconsideration.

Outcome: All the appeals were remanded to the adjudicating authority for fresh decision in accordance with the directions of the Supreme Court.

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