https://www.taxtmi.com/caselaws?id=348855 Fabricated and assembled bridge sections made by cutting, drilling, welding, riveting and assembling raw materials were treated as excisable goods under Heading 73.08 because they emerged as distinct movable commodities with commercial identity before being fixed at site; their later permanent attachment did not negate manufacture under section 2(f) of the Central Excise Act, 1944, so duty liability was sustained. Penalties were not upheld because the dispute arose in a period of interpretational uncertainty over excisability, making penal consequences unjustified; the penalties were therefore set aside. en-us Thu, 17 Aug 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348855 Fabricated and assembled bridge sections made by cutting, drilling, welding, riveting and assembling raw materials were treated as excisable goods under Heading 73.08 because they emerged as distinct movable commodities with commercial identity before being fixed at site; their later permanent attachment did not negate manufacture under section 2(f) of the Central Excise Act, 1944, so duty liability was sustained. Penalties were not upheld because the dispute arose in a period of interpretational uncertainty over excisability, making penal consequences unjustified; the penalties were therefore set aside. Case-Laws Central Excise Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348855