2005 (5) TMI 416

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.... Arora, SDRs, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This matter is again before us on remand by the Apex Court. 2. We have heard both sides and pursued the record. The issue that arises for consideration is whether steel trestles fabricated at site by the appellants are manufactured goods, so as to attract Central Excise duty. The relevant facts are that appell....

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....e trestles are permanently embedded in civil construction. During the hearing of the case, learned Counsel produced a detailed write-up about the construction as well as features of the structure. 3. The Lexicon Webster Dictionary explains Trestles in the following terms : "A frame used as a support, consisting typically of a horizontal beam or bar fixed at each end to a pair of spreading l....