2011 (7) TMI 1123 - SCH - Central Excise

Excisability of Fabricated items - Manufacture - classification under Heading 73.08 of the CET - appellants are fabricating columns, purlines etc. by cutting, drilling, punching and welding on duty paid channels and angles and thereafter these are being assembled to post at work site and are fixed in the exact position.

Summary

The Supreme Court condoned the delay and dismissed the appeals, citing precedent cases Aruna Industries and Wainganga Sahkari S. Karkhana Ltd. No costs were awarded.