https://www.taxtmi.com/caselaws?id=80419 The Tribunal ruled in favor of the applicant in a case concerning the classification of steel structures for excisability. It held that steel structures are not considered goods subject to duty under sub-heading 7308.90, citing precedents that deemed such structures not liable for duty. The Tribunal emphasized that the process of erecting on-site does not constitute manufacturing goods, likening it to constructing immovable property. Consequently, the Tribunal dismissed the duty demand, concluding that no manufacturing process occurred in this case and distinguishing between manufacturing and construction activities. en-us Wed, 17 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 16:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80419 The Tribunal ruled in favor of the applicant in a case concerning the classification of steel structures for excisability. It held that steel structures are not considered goods subject to duty under sub-heading 7308.90, citing precedents that deemed such structures not liable for duty. The Tribunal emphasized that the process of erecting on-site does not constitute manufacturing goods, likening it to constructing immovable property. Consequently, the Tribunal dismissed the duty demand, concluding that no manufacturing process occurred in this case and distinguishing between manufacturing and construction activities. Case-Laws Central Excise Wed, 17 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80419