https://www.taxtmi.com/caselaws?id=205666 Fabricated tower and lattice mast components made from iron and steel inputs were treated as manufactured excisable goods because the cut, punched, drilled, welded and finished parts acquired a distinct commercial identity before being fixed at site. The principle applied was that movable articles with separate identity remain excisable even if later incorporated into an immovable structure, so the components were classifiable under Chapter sub-heading 7308.20. On that basis, the demand under Section 11A of the Central Excise Act, 1944 was sustained and relief was denied. en-us Wed, 06 Apr 2011 00:00:00 +0530 Fri, 17 Feb 2012 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205666 Fabricated tower and lattice mast components made from iron and steel inputs were treated as manufactured excisable goods because the cut, punched, drilled, welded and finished parts acquired a distinct commercial identity before being fixed at site. The principle applied was that movable articles with separate identity remain excisable even if later incorporated into an immovable structure, so the components were classifiable under Chapter sub-heading 7308.20. On that basis, the demand under Section 11A of the Central Excise Act, 1944 was sustained and relief was denied. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205666