https://www.taxtmi.com/caselaws?id=202199 MS street light tubular poles manufactured from pipes with base plates and brackets were treated as a new, distinct and marketable excisable product, so duty under Heading 7326.90 was upheld. The article notes that the finished poles were not mere pipes or tubes, but goods from the raw material because of their construction and use. It also records that suppression of manufacture, clearance as non-excisable goods, and invoice manipulation justified penalty; however, because the relevant penalty provision did not require a fixed mandatory quantum, the penalty was reduced to Rs. 25,000. en-us Wed, 09 Jun 2010 00:00:00 +0530 Tue, 22 Feb 2011 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202199 MS street light tubular poles manufactured from pipes with base plates and brackets were treated as a new, distinct and marketable excisable product, so duty under Heading 7326.90 was upheld. The article notes that the finished poles were not mere pipes or tubes, but goods from the raw material because of their construction and use. It also records that suppression of manufacture, clearance as non-excisable goods, and invoice manipulation justified penalty; however, because the relevant penalty provision did not require a fixed mandatory quantum, the penalty was reduced to Rs. 25,000. Case-Laws Central Excise Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202199