1978 (5) TMI 40

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....aised in the revision application and have examined the records of the case. 2. The petitioners have urged that goods involved cannot be said to be falling under Central Excise Tariff Item 29(3). They have purchased iron and steel from market and arranged them in a particular form. The design of the plans required the pipes to be arranged one after another joining each other with "U" type shape....

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....inarily come to the market to be bought and sold. The goods which have been manufactured by them were not separate but were part and parcel of the cold storage plant, which is not sold. The cold storage is used for preservation of food like potatoes, fruits etc. The petitioners have further argued that since the show cause notice has been issued after six months from the accrual of the cause of ac....

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.... not maintainable the tariff advice has no application to the present facts of the case, quite apart from its acceptability as such. The plea that the goods were not removed from the place of manufacture is not correct. They have been taken out for manufacture of the complete unit and in this sense there has been constructive removal. It is not necessary that for a person to be licensed he should ....