2001 (11) TMI 125 - AT - Central Excise

Summary

The appeal involved whether OP Towers manufactured by M/s. Behl Associates are chargeable to Excise duty. The Tribunal found that 10 towers were not marketable as they were fabricated piece by piece on concrete foundation, but duty was leviable on the remaining two towers. The matter was remanded to examine the availability of exemption Notification No. 175/86.