https://www.taxtmi.com/caselaws?id=100574 Tower material structures, fencing panels and scrap steel were examined for excisability under central excise law. The items were classified under the relevant tariff sub-headings, and the record did not show that the earlier appellate order relied on by the lower authority had been set aside. In the absence of any contrary tribunal decision in the assessee's favour, the Tribunal found no basis to disturb the appellate finding. The goods were therefore treated as liable to central excise duty, and the challenge to their excisability failed. en-us Tue, 21 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 12:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100574 Tower material structures, fencing panels and scrap steel were examined for excisability under central excise law. The items were classified under the relevant tariff sub-headings, and the record did not show that the earlier appellate order relied on by the lower authority had been set aside. In the absence of any contrary tribunal decision in the assessee's favour, the Tribunal found no basis to disturb the appellate finding. The goods were therefore treated as liable to central excise duty, and the challenge to their excisability failed. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100574