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TMI Blog2004 (11) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... construction sites and the other two notices had raised demands of duty on aluminium door/window frames erected at such sites. Ld. Commissioner dropped the proposal to demand duty on both the items, in the impugned order. His order was reviewed by the Board holding that the process of converting aluminium sections (considered to be the primary raw material) into a form which could be used as members of aluminium door/window frames amounted to "manufacture" and that the items so processed were marketable "goods" classifiable under Heading No. 76.10 of the CETA Schedule. The Board, in its review order, summarised the findings of the Commissioner in Para 2.8 thereof, wherein a reference was also made to the Commissioner's reliance on the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld to have already been settled by the Apex Court against the Revenue. As regards the door/window frames of aluminum, we may usefully extract below the process noted by the Commissioner himself : "Powder coated, partially drilled aluminium hollow sections (Rectangular tube like structures) are received from the factory at the site. After taking the measurements of the masonry area where the door is to be fixed, these powder coated hollow sections are cut to required sizes and placed in the door way area to see their fitment. On the top vertical member, two L shaped angle cleats are fitted (vide figure-1 in the annexure), the two vertical members are inserted into the horizontal member and placed in the door way area to see the correctness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides being marketable i.e., they can be taken to the market and sold (even if they are not actually sold). The goods should not be immovable." 5. (iv) Lifts and Escalators, (a) Though lifts and escalators are specifically mentioned in sub-heading 8428.10, those which are installed in buildings and permanently fitted into the civil structure, cannot be considered to be excisable goods. Such lifts and escalators have also been held to be non-excisable by the Government of India in the case of Otis Elevators India Co. Ltd. reported in 1981 (8) E.L.T. 729 (GOI). Further, this aspect was also a subject matter of C&AG's Audit Para No. 7.1(b)/98-99 (DAP No. 186) which has since been settled by the C&AG accepting the Board's view that such lifts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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