Excisablility of structures and parts of structures for fabrication of transmission line-towers, regarding - Central Excise - 1/88

Excisablility of structures and parts of structures for fabrication of transmission line-towers, regarding Circular No. 1/88 Dated 5-1-1988 [From F. No. 139/8/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Excisablility of structures and parts of structures for fabrication of transmission line-towers, regarding. Attention is invited to the minutes of discussion on Point No. 1 of Tariff Points discussed at the North Zone Tariff-cum General Conference of Collectors of Central Excise held at New Delhi on 26th and 27th November, 1987, and communicated through this Ministry's F. No. 112/3/87-CX.8, dated 14-12-1987. It was pointed out at the said Conference that the Board had already communicated their stand on this issue, to the Collector of Central Excise, Nagpur in a similar case of M/s. Bridge and Roof Co. (India) Limited, contractors for Bhandra Steel Plant, wherein duty-paid sheets, angles, channels, beams, plates etc. were being subject to various process for preparing columns and trusses which go into the erection of shed or erected structures. At that time, the issue was discussed in a Board meeting and it was felt that as the items manufactured were not immovable goods and clearly fall under sub-heading No. 7308.90, duty would be leviable. 2. The above guidelines should apply in all similar cases. The trade interests be suitably informed. 3. All pending assessments may be finalised on the above basis.