https://www.taxtmi.com/caselaws?id=115509 The Tribunal addressed the interpretation of Tariff item 73.08 of the Central Excise Tariff, emphasizing the need for goods to be new, identifiable, resulting from manufacturing processes, and marketable to be excisable. It reviewed appeals on the classification of iron or steel structures under Heading 73.08, finding them excisable but faced challenges due to new sub-headings. The Tribunal highlighted the importance of goods being prepared for use in structures to be excisable, regardless of the manufacturing location. It referred the issue of manufacturing processes under Heading 73.08 to a Larger Bench for clarity. en-us Mon, 11 Jul 2005 00:00:00 +0530 Wed, 30 May 2012 15:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115509 The Tribunal addressed the interpretation of Tariff item 73.08 of the Central Excise Tariff, emphasizing the need for goods to be new, identifiable, resulting from manufacturing processes, and marketable to be excisable. It reviewed appeals on the classification of iron or steel structures under Heading 73.08, finding them excisable but faced challenges due to new sub-headings. The Tribunal highlighted the importance of goods being prepared for use in structures to be excisable, regardless of the manufacturing location. It referred the issue of manufacturing processes under Heading 73.08 to a Larger Bench for clarity. Case-Laws Central Excise Mon, 11 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115509