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TMI Blog2004 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... actory and to be lifted and installed. And once constructed, it cannot be removed and re-fitted as such. The appellant first prepares aluminium sections by cutting aluminium angles, plates etc. to size, drilling holes etc. in their own premises or at construction site. That activity does not bring into existence any commercial products. Windows, doors etc. come into existence only upon installation along with other members. These are constructed piecemeal. Items do not come into existence as identifiable commercial products in a factory or other manufacturing premises. The appellant's contention that construction at site does not involve manufacture of excisable goods is covered by judgment of the Apex Court in the case of CCE, Nagpur v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frames are, as per specification of customers, constructed on location. The method of construction as explained is that walls of buildings are first mapped and marked for fixing clamps. Thereafter, walls are drilled at regular intervals and clamps are fixed with the help of fasteners. On the clamps, vertical aluminium sections are placed which are tightened to the clamps with bolts. Thereafter, across the vertical sections/columns, horizontal aluminium sections are fixed with the help of clamps/cleats. On the aluminium sections, double sided tapes are put to facilitate fixing of glass and thereafter, toughened customized glasses are fixed on the tapes. The empty space between the glass and the aluminium sections is filled with structural s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. Para 13 of the Notice stated the following in respect of processes undertaken by the appellant : From the foregoing it appears that the party is procuring raw material (mainly Aluminium Section) from various suppliers and after subjecting them to various processes like anodizing, cutting, routing etc. was fixing these resultant finished products i.e. curtain wall, aluminium doors and windows etc. at their various sites. The process undertaken to bring the raw aluminium section to the shape required for affixing them to the wall in the shape of curtain walls, doors, windows etc. brings to fore a distinctively new finished product quite different from the raw aluminium section procured by the party before subjecting the same to various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also noted that contracts are for curtain wall and laminated doors, rooms, windows, ventilators and partitions and the contract is awarded for aluminium works, aluminium glazing, structural glazing etc. All the same, it has been held that the appellant is manufacturing doors, windows, frames for curtain walls, alcobond panels, structural glazing etc. and confirmed duty demand. 5. It appears from the materials on record that the appellant is not a manufacturer as such of doors, windows or any such identified items. It is a civil contractor manufacturing curtain walls. The curtain wall is constructed on existing buildings. It is erected piecemeal on site. It is too big to be first manufactured in a factory and to be lifted and installed. And ..... X X X X Extracts X X X X X X X X Extracts X X X X
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