https://www.taxtmi.com/caselaws?id=53979 Fabrication of columns, beams, trusses, purlins and similar structurals by cutting, drilling, punching, welding and assembling duty-paid steel sections at site did not amount to manufacture. The Tribunal held that such steel sections remained the same articles after being adapted to site requirements and did not become distinct, marketable commodities merely because they were used in a particular building or structure. The demand based on classification under Heading 7308 therefore could not be sustained. en-us Thu, 26 May 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53979 Fabrication of columns, beams, trusses, purlins and similar structurals by cutting, drilling, punching, welding and assembling duty-paid steel sections at site did not amount to manufacture. The Tribunal held that such steel sections remained the same articles after being adapted to site requirements and did not become distinct, marketable commodities merely because they were used in a particular building or structure. The demand based on classification under Heading 7308 therefore could not be sustained. Case-Laws Central Excise Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53979