https://www.taxtmi.com/caselaws?id=102595 Site-fabricated structurals such as columns, beams and trusses made from M.S. plates, channels, beams, round bars and pipes were held not to be independently dutiable manufactured goods on the facts of the appeals. The Tribunal noted that the items were prepared at the project site by cutting, welding, jointing, drilling and assembling materials supplied by the main contractor, and followed its earlier view on the same fabrication activity and tariff entry. On that basis, excisability under Heading 73.08 was not established and the excise demand was not sustained. en-us Thu, 29 Jul 1999 00:00:00 +0530 Wed, 15 Feb 2012 14:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102595 Site-fabricated structurals such as columns, beams and trusses made from M.S. plates, channels, beams, round bars and pipes were held not to be independently dutiable manufactured goods on the facts of the appeals. The Tribunal noted that the items were prepared at the project site by cutting, welding, jointing, drilling and assembling materials supplied by the main contractor, and followed its earlier view on the same fabrication activity and tariff entry. On that basis, excisability under Heading 73.08 was not established and the excise demand was not sustained. Case-Laws Central Excise Thu, 29 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102595