https://www.taxtmi.com/caselaws?id=83747 Decorative laminated top units were treated as complete excisable goods where evidence showed they were assembled with frames, brackets, footrests and hardware, packed and cleared as finished units; duty was therefore attracted on those units. By contrast, a demand on steel furniture such as drawer units, lock units and tool cabinets was not sustained because the case rested mainly on unproved assumptions about intermediary suppliers, while banking-channel payments and the purchase chain were not effectively rebutted. Penalties on the company and its director were reduced in line with the limited duty confirmation and the narrower finding on clandestine clearance of the finished units. en-us Fri, 30 Sep 1994 00:00:00 +0530 Sat, 16 Jul 2011 14:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83747 Decorative laminated top units were treated as complete excisable goods where evidence showed they were assembled with frames, brackets, footrests and hardware, packed and cleared as finished units; duty was therefore attracted on those units. By contrast, a demand on steel furniture such as drawer units, lock units and tool cabinets was not sustained because the case rested mainly on unproved assumptions about intermediary suppliers, while banking-channel payments and the purchase chain were not effectively rebutted. Penalties on the company and its director were reduced in line with the limited duty confirmation and the narrower finding on clandestine clearance of the finished units. Case-Laws Central Excise Fri, 30 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83747