https://www.taxtmi.com/caselaws?id=167218 Aluminium sections attract excise duty only when fabrication brings into existence commercially identifiable goods with a distinct name, character and use; mere cutting, drilling, punching or riveting is insufficient without clear evidence of manufacture and marketability. Fully assembled windows, doors, shutters and similar items, including goods cleared in CKD or ready-to-assemble form, were held dutiable under Tariff Item 68. The direction to file price lists in Part II for every contract was set aside in favour of a more appropriate form, and the penalty under Rule 173Q was also set aside as unwarranted on the facts. en-us Fri, 28 Sep 1984 00:00:00 +0530 Mon, 02 Jun 2025 14:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167218 Aluminium sections attract excise duty only when fabrication brings into existence commercially identifiable goods with a distinct name, character and use; mere cutting, drilling, punching or riveting is insufficient without clear evidence of manufacture and marketability. Fully assembled windows, doors, shutters and similar items, including goods cleared in CKD or ready-to-assemble form, were held dutiable under Tariff Item 68. The direction to file price lists in Part II for every contract was set aside in favour of a more appropriate form, and the penalty under Rule 173Q was also set aside as unwarranted on the facts. Case-Laws Central Excise Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167218