https://www.taxtmi.com/caselaws?id=165554 Aluminium cans or torch bodies produced from aluminium slugs by impact extrusion fall within the relevant excise tariff as extruded shapes or, alternatively, as pipes and tubes because they are hollow tubular articles. Conversion of slugs into distinct hollow cans constitutes manufacture. Classification under an incorrect sub-entry does not invalidate the levy where the articles remain covered by the tariff and the applicable duty rate is unchanged. General open-market sale is not essential for excisability; articles recognisable and dealt with in specialised trade, and capable of supply as articles, qualify as goods. The cans or torch bodies were therefore liable to excise duty. en-us Tue, 22 Feb 1972 00:00:00 +0530 Fri, 01 Aug 2014 11:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165554 Aluminium cans or torch bodies produced from aluminium slugs by impact extrusion fall within the relevant excise tariff as extruded shapes or, alternatively, as pipes and tubes because they are hollow tubular articles. Conversion of slugs into distinct hollow cans constitutes manufacture. Classification under an incorrect sub-entry does not invalidate the levy where the articles remain covered by the tariff and the applicable duty rate is unchanged. General open-market sale is not essential for excisability; articles recognisable and dealt with in specialised trade, and capable of supply as articles, qualify as goods. The cans or torch bodies were therefore liable to excise duty. Case-Laws Central Excise Tue, 22 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165554