https://www.taxtmi.com/caselaws?id=46055 Tubular steel frames and angles made for railway and motor vehicle seats were held not to be excisable goods as steel furniture because they were only specially fabricated components, not complete furniture in commercial understanding or a marketable finished article. The licensing requirement under Section 6 of the Central Excise and Salt Act was also inapplicable because no notification had been issued making the manufacture a licenceable operation. In the absence of such notification, the authority could not compel the manufacturer to obtain a licence or follow the related formalities. en-us Fri, 03 Apr 1970 00:00:00 +0530 Thu, 15 Jul 2010 15:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46055 Tubular steel frames and angles made for railway and motor vehicle seats were held not to be excisable goods as steel furniture because they were only specially fabricated components, not complete furniture in commercial understanding or a marketable finished article. The licensing requirement under Section 6 of the Central Excise and Salt Act was also inapplicable because no notification had been issued making the manufacture a licenceable operation. In the absence of such notification, the authority could not compel the manufacturer to obtain a licence or follow the related formalities. Case-Laws Central Excise Fri, 03 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46055