https://www.taxtmi.com/caselaws?id=202199 MS street-light tubular poles made from pipes with attached base plates and brackets constitute a new, distinct and marketable commodity rather than mere pipes or transmission poles. They are therefore excisable under Heading 7326.90, and the duty demand is maintained. Clearing excisable goods as non-excisable goods, suppressing actual labour charges and pole length, and manipulating invoices justify penalty because the conduct lacks bona fide intent. However, where the applicable penalty provision does not require a penalty equal to the duty, the penalty may be reduced on the facts. The assessee receives partial relief through reduction of penalty while remaining liable for duty. 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 made from pipes with attached base plates and brackets constitute a new, distinct and marketable commodity rather than mere pipes or transmission poles. They are therefore excisable under Heading 7326.90, and the duty demand is maintained. Clearing excisable goods as non-excisable goods, suppressing actual labour charges and pole length, and manipulating invoices justify penalty because the conduct lacks bona fide intent. However, where the applicable penalty provision does not require a penalty equal to the duty, the penalty may be reduced on the facts. The assessee receives partial relief through reduction of penalty while remaining liable for duty. Case-Laws Central Excise Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202199