https://www.taxtmi.com/caselaws?id=50608 Earth Pipes and Cross Arms made by cutting, flattening and drilling duty-paid pipes or angles were treated as not having emerged with a distinct name, character or use, so they did not constitute excisable goods. The factual finding that no material displaced this conclusion was upheld, and the same non-dutiable treatment of Cross Arms followed an earlier matter involving the assessee. The article notes that general propositions on fresh levy apply only where a new product actually emerges; on the stated facts, no basis was shown to disturb the lower appellate authority's view. en-us Tue, 26 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50608 Earth Pipes and Cross Arms made by cutting, flattening and drilling duty-paid pipes or angles were treated as not having emerged with a distinct name, character or use, so they did not constitute excisable goods. The factual finding that no material displaced this conclusion was upheld, and the same non-dutiable treatment of Cross Arms followed an earlier matter involving the assessee. The article notes that general propositions on fresh levy apply only where a new product actually emerges; on the stated facts, no basis was shown to disturb the lower appellate authority's view. Case-Laws Central Excise Tue, 26 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50608