2001 (4) TMI 87 - SC - Central Excise

Summary

Issues involved: Determination of excisability of structurals under Tariff Item 73.08 of the Central Excise Tariff based on marketability and production criteria.

The Supreme Court, in a recent judgment, addressed the issue of excisability of structurals under Tariff Item 73.08 of the Central Excise Tariff. The Department did not contest previous judgments on marketability. The Tribunal was tasked with determining if the goods in question were new, identifiable, manufactured, and marketable to decide excisability. However, the Tribunal failed to assess the facts of the appeals before it, leading to a blanket decision that structurals are not excisable. Consequently, the Court set aside the Tribunal's decision and remanded the appeals for fresh consideration, allowing both parties to present arguments and evidence before the Tribunal. The Civil appeals were allowed with no costs imposed.