https://www.taxtmi.com/caselaws?id=44425 Central excise applies only where manufacture produces goods with a distinct name, character and use that are movable and marketable. Cutting, drilling, riveting, welding and fastening duty-paid iron and steel materials into columns, girders, trusses and purlins for incorporation in a factory shed do not create commercially identifiable excisable goods. Such fabricated items become integral, immovable components of the structure. A trade notice or demand treating these structural components as dutiable cannot operate to that extent where excisability is not established on the admitted facts. en-us Wed, 13 Dec 1995 00:00:00 +0530 Sat, 26 Jun 2010 11:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44425 Central excise applies only where manufacture produces goods with a distinct name, character and use that are movable and marketable. Cutting, drilling, riveting, welding and fastening duty-paid iron and steel materials into columns, girders, trusses and purlins for incorporation in a factory shed do not create commercially identifiable excisable goods. Such fabricated items become integral, immovable components of the structure. A trade notice or demand treating these structural components as dutiable cannot operate to that extent where excisability is not established on the admitted facts. Case-Laws Central Excise Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44425