2012 (9) TMI 928

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..... the process of cutting of the angles, rods, plates and channels as per customer specification and drilled holes to the cut pieces, to facilitate fastening with bolts and nuts while erecting towers. The assessee was supplying these parts for erection of towers - Whether the items cleared by the respondents are dutiable and excisable? - Held that: - the parts fabricated by the respondents are not du .....

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..... these parts for erection of towers. The dispute is whether the items cleared by the respondents are dutiable and excisable. The primary authority held that the items cleared by the respondents are parts of structures; the tariff heading is 7308.90; therefore liable to excise duty; and confirmed the duty already paid under protest by the assessee. The Commissioner (Appeals) however came to the co .....

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