1986 (1) TMI 120 - HC - Central Excise

Summary

The High Court at Calcutta was asked to intervene in a proceeding regarding a show cause notice issued to Vishwa Industrial Company Private Limited by the Assistant Collector of Central Excise. The petitioner claimed that the assembly of haulages and conveyors on buyers' premises, involving civil construction work, does not constitute "goods" subject to excise duty. The Court declined to intervene, stating that the issue of whether the items assembled qualify as goods is a factual matter. The Court directed the respondents to provide the petitioner with the particulars used to calculate the claims by February 17, 1986. All other questions were left to be decided by the statutory authority, and the hearing was stayed until February 27, 1986. No costs were awarded.