https://www.taxtmi.com/caselaws?id=104422 Cement articles such as RCC boxes and slabs manufactured for railway bridge works were treated as identifiable, marketable goods and classified under Heading 6807, with the Tribunal relying on prior rulings on similar fully cast cement articles. The denial of Notification No. 13/88 on procedural excise non-compliance was held unsustainable where the notification granted substantive exemption, and Notification No. 59/90-C.E. was interpreted broadly so that railway bridge construction was not excluded from the term "site." The demand and penalty were set aside, and the matter was remanded for fresh adjudication on exemption and limitation, while the excisable character of the products was upheld. en-us Mon, 17 Jan 2000 00:00:00 +0530 Wed, 29 Feb 2012 10:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104422 Cement articles such as RCC boxes and slabs manufactured for railway bridge works were treated as identifiable, marketable goods and classified under Heading 6807, with the Tribunal relying on prior rulings on similar fully cast cement articles. The denial of Notification No. 13/88 on procedural excise non-compliance was held unsustainable where the notification granted substantive exemption, and Notification No. 59/90-C.E. was interpreted broadly so that railway bridge construction was not excluded from the term "site." The demand and penalty were set aside, and the matter was remanded for fresh adjudication on exemption and limitation, while the excisable character of the products was upheld. Case-Laws Central Excise Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104422