Excisability of transmission line tower components clarified: processed structural metal parts are classifiable and subject to excise duty. Components such as sheets, angles, channels, beams and plates processed into columns and trusses for transmission line tower fabrication are not immovable goods, are classifiable as structural metal goods, and are liable to excise duty; the Board's prior determination in a comparable contractor case governs and pending assessments must be finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excisability of transmission line tower components clarified: processed structural metal parts are classifiable and subject to excise duty.
Components such as sheets, angles, channels, beams and plates processed into columns and trusses for transmission line tower fabrication are not immovable goods, are classifiable as structural metal goods, and are liable to excise duty; the Board's prior determination in a comparable contractor case governs and pending assessments must be finalised accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
