https://www.taxtmi.com/caselaws?id=45911 Structurals under Tariff Item 73.08 were held assessable to excise duty only if, on the facts of each appeal, they constituted new identifiable goods emerging from manufacture or process and were marketable. The Supreme Court stressed that the Tribunal had to examine these factual requirements case by case and could not assume that structurals were not exigible merely because they were structurals covered by the tariff entry. Because the Tribunal failed to analyse the facts in any appeal, its order was set aside and the matters were remanded for fresh disposal under the correct legal test, with liberty to adduce further evidence and raise all contentions. en-us Thu, 19 Apr 2001 00:00:00 +0530 Sat, 06 Dec 2025 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45911 Structurals under Tariff Item 73.08 were held assessable to excise duty only if, on the facts of each appeal, they constituted new identifiable goods emerging from manufacture or process and were marketable. The Supreme Court stressed that the Tribunal had to examine these factual requirements case by case and could not assume that structurals were not exigible merely because they were structurals covered by the tariff entry. Because the Tribunal failed to analyse the facts in any appeal, its order was set aside and the matters were remanded for fresh disposal under the correct legal test, with liberty to adduce further evidence and raise all contentions. Case-Laws Central Excise Thu, 19 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45911