1999 (3) TMI 145 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi decided on the dutiability of steel structures used for erecting sheds within factory premises. The Tribunal ruled that fabricated items like columns and trusses do not assume a specific shape and are not liable to duty. The appeal was allowed based on the judgment in the case of Elecon Engineering Co. Ltd. & Others.