https://www.taxtmi.com/caselaws?id=49028 The Tribunal concluded that immovable iron and steel structures are not excisable under Heading 73.08. However, movable structures or parts, such as trusses and beams, are excisable. Additionally, plates, rods, and similar articles prepared for structural use are excisable in their pre-assembled or disassembled state. The reference was disposed of, and appeals were directed to the appropriate Division Bench for further proceedings. en-us Fri, 18 Nov 2005 00:00:00 +0530 Fri, 05 Apr 2024 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49028 The Tribunal concluded that immovable iron and steel structures are not excisable under Heading 73.08. However, movable structures or parts, such as trusses and beams, are excisable. Additionally, plates, rods, and similar articles prepared for structural use are excisable in their pre-assembled or disassembled state. The reference was disposed of, and appeals were directed to the appropriate Division Bench for further proceedings. Case-Laws Central Excise Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49028