https://www.taxtmi.com/caselaws?id=166891 For excise purposes, a site-assembled storage tank made from an old tank and other second-hand parts was not treated as a cabinet or other excisable article within the relevant exemption entry. The Tribunal applied the principle that the entry contemplated an assembled unit ordinarily sold or offered for sale, and held that a unit erected at site from old materials and not intended for sale did not meet that description. On those facts, the tank fell outside the dutiable category and exemption remained available. en-us Wed, 22 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 14:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166891 For excise purposes, a site-assembled storage tank made from an old tank and other second-hand parts was not treated as a cabinet or other excisable article within the relevant exemption entry. The Tribunal applied the principle that the entry contemplated an assembled unit ordinarily sold or offered for sale, and held that a unit erected at site from old materials and not intended for sale did not meet that description. On those facts, the tank fell outside the dutiable category and exemption remained available. Case-Laws Central Excise Wed, 22 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166891