2007 (8) TMI 350

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....filed by the Visakhapatnam Port Trust is whether the Cement Concrete Armour Units constitute excisable goods? 2. The assessee is Visakhapatnam Port Trust. It is a statutory body established under Major Port Trust Act, 1963. The Department has taken the view that Cement Concrete Armour Units (CCAU) used by Port Trust for the installation of break waters in the outer harbour for purpose of keepin....

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....ess which constitutes manufacture and secondly whether the product is marketable. 4. Coming to the facts of the present case we have examined the literature concerning Port Engineering as well as the contract entered into by the Port Trust which indicates that concrete armour blocks are essentially in prisomoid form. These blocks or units are made to order. They are of certain specifications. T....