1999 (8) TMI 700 - AT - Central Excise

Summary

The appeal was filed against an order classifying fabricated steel structurals under Heading 7308 of the Excise Tariff. The Tribunal ruled that fabrication of steel structurals does not amount to manufacture and is not excisable, overturning the Collector of Central Excise's decision. The appeal was allowed based on the Tribunal's decision in the case of Elecon Engineering Co. Ltd. vs. Collector of Central Excise, Chandigarh.